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TMI Blog2015 (11) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... . Manjunath, the Assistant General Manager. Herein, it was categorically stated (which is not disputed as well) that without switching on and switching off, the product is of no use at all. - Revenue has issued Notification No. 21/2002-Cus., dated 01.03.2002. It is a general Exemption Notification prescribing effective rates of duty for goods of various chapters / headings. Entry 244 thereof relates to the goods specified in List 26 and a uniform duty of 15 per cent is prescribed therein. - Decided against Revenue. - Civil Appeal No. 2855/2006 - - - Dated:- 27-8-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. A. K. Sanghi, Sr. Adv., Mr. P. K. Mullick, Adv., Mr. Atulesh Kumar, Adv., Ms. Swarupama Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned that the function of the proximity sensor is to detect the presence of the metal object and change the output status of sensor which is used in the control sequence of the machine to which it is to be connected. The function is that it gives a signal to the machine so that the machine can be activated or de-activated or a sequence of operations is carried out. The operation that is to be carried out primarily is switch on or switch off the machine. The CESTAT has taken aid of HSN Explanatory Note with regard to apparatus for switching electrical circuits and on that basis, came to the conclusion that the product shall be classifiable under Heading 85.36. The said HSN Explanatory Note reads as follows: - APPARATUS FOR SWITCHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agree with the findings recorded by the CESTAT. In fact, we may record that it is not even necessary to indicate this exercise in detail having regard to the fact that the Revenue has issued Notification No. 21/2002-Cus., dated 01.03.2002. It is a general Exemption Notification prescribing effective rates of duty for goods of various chapters / headings. Entry 244 thereof relates to the goods specified in List 26 and a uniform duty of 15 per cent is prescribed therein. Significantly, it includes Chapter 84, 85 as well as Chapter 90. Therefore, whether the product is classified under Chapter 85 or under Chapter 90 would be of no consequence inasmuch as the duty which is to be paid under both the Chapters is the same. We, thus, do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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