9911796707
TMI Blog2006 (7) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... l the degree of illumination and outflow of heat, i.e., it functions as a light dimmer and speed controller. Its function is to control the degree of illumination and flow of electric current. The apparatus whose function is to control the degree of illumination and flow of current has not been mentioned in either of the entries of Chapter 85. It performs individual function. The fact that the se of product manufactured by the respondent is to regulate the flow of electricity to the object in question, the same cannot be treated as an apparatus for making or protecting switching or making connections to or in electricity circuits. The machine/apparatus manufactured by the appellant is for controlling or regulating the electric current/power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication by the appellant and confirm the classification earlier claimed and approved were issued, the notices also proposed recovery of duty short paid, caused by the difference between the duty payable under each of the two headings. The said show cause notices made allegation relating to valuation of goods as well, but the subject matter of these appeals is restricted to the issue of the determination of classification of "power controllers". The respondent submitted their reply to the show cause notice vide letters dated 22.4.1992, 22.6.1992, 19.11.1992 and 31.5.1993. It was submitted by them that the power controllers/light dimmers are for controlling the flow of power and for the purpose of protecting the circuit of 230 AC Voltage from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich it is connected. That it performs individual functions and hence would fall under Heading 85.43. 6 Being aggrieved by the order passed by the Tribunal, the appellants have filed the present appeals. 7. Counsels for the parties have been heard at length. Headings 85.36 and 85.43 relied upon by the parties read as follows: "85.36 - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes) for a voltage not exceeding 1000 volts. 85.36.10 - Overload protection or thermal relay, starting relay controls, for refrigerating or air conditioning appliances and machinery. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atus for making or protecting switching or making connections to or in electricity circuits. The machine/apparatus manufactured by the appellant is for controlling or regulating the electric current/power so as to feed the required quantum of current to the other equipments connected to the circuits. Apparatus "power controller" is capable of controlling the current/power in the circuit and therefore, definitely performs the individual function. Such machine or apparatus would fall under residuary entry 85.43 and not under 85.36. 10. Rejecting the contention of the assessee that the power controllers would fall under Heading 85.36, the Tribunal has recorded the following finding:- "Both headings are a reproduction of respective headings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable under heading 85.36." 11. The Tribunal further examined the appropriateness of the classification claimed by the assessee under Heading 85.43. It came to the conclusion that the electrical appliances or apparatus under consideration has individual functions as it does the function of controlling/regulating the electric current/ power so as to feed the required quantum of current to the other equipments connected to the circuits. Its function is to provide a source of current variable at the option of the user to the load to which it is connected. We with both the findings referred to above by the Tribunal. 12. For the reasons stated above, we do not find any merit in these appeals and dismiss the same, leaving the parties to bear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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