9911796707
TMI Blog2007 (7) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ey tag box panel while leaving the hotel room. The second type i.e. 'energy link' performs the same function of power inn link and in addition supplies electricity to the bell panel provided outside the guest rooms and also controls and indicates the guest in/out position to the hotel staff. The third type i.e. 'conf link' controls electricity supply to the various lamps fixed in the public area of the hotel and also controls power to the overhead projectors, TV, VCR, Slide projectors etc. The 4th type i.e. 'guest link' performs the function similar to 2nd type i.e. 'energy inn link' mentioned above. In addition by using the console which is part of the system kept on the bed-side table in the guest room, the guest can switch on/off electricity to the lamps fixed in the room or can control the electricity supply to these lamps to get desired level of light in the guest room and can be used to control the electricity supply to the temperature valve and fan unit installed in the hotel as part of the central air-conditioning system. 2. The appellants took us through a detailed technical write up of these 4 types of GRCS which were at pages 1 to 15 of the paper book. The main compone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol system works automatically to put on and off the air-conditioner which according to them was different from a thermostat, as the thermostat switches the air-conditioner compressor depending on the setting on it, whereas the system only provides shutting on and off of the power to the air-conditioner. On the other hand thermostat switch is used for maintaining the temperature of the air-conditioner by automatically regulating the temperature of the compressor contained in it. It was also clarified that such system which controls the power to the air-conditioner would be about 10% of the total quantity of the different types of systems manufactured by them. 6. They were however issued a show cause notice on 7-7-2000 stating that it appears from the reply dated 15-5-2000 referred to above that the GRCS manufactured by them works as a thermostat switch to the air-conditioner which control the temperature of the air-conditioner by switching it on and off automatically and since thermostat switches are used for automatically controlling the temperature of air-conditioner unit, that thermostat contains an operating device which may consist of electrical switch and therefore the GRCS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 1999, March 1999 and April 1999 and is supported by the purchase orders placed by various customers which show their requirement by specifying the parts of the system. From this it may be seen that while thermostat was mentioned in the order placed by Hotel Park Sheraton as per their order at page 51 of the paper book, there was no requirement by Hotel Holiday Inn as per their purchase order at page 57. Similarly MIG Cricket has placed order for bed side console and lamp thermostat and dimmers on/off switches, air-conditioning temperature controls digital clock etc. the same was not shown in the case of order placed by Hotel Park Sheraton and Hotel Parle International. They have vide letter dated 15-5-2000 clearly intimated that there are 4 types of GRCS manufactured by them and it is only the 4th category which has additional functioning of automatically switching on/off power supply to the solenoid valve or the power to the window air-conditioner. The technical details clearly indicated the various functions for which the GRCS are manufactured and are having components like panel, cabinet, surge suppressor, voltage regulator, micro switch and relays, PCB, connectors and integra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but not admitted to be correct that they were manufacturing only one type of GRCS having thermostat even then it will be covered under Chapter Heading 85.37 as the heading itself allows inclusion of instrument apparatus of Chapter 90. However they are maintaining that they are maintaining four types of GRCS system, and demand if any at all should have been confined only to the fourth category i.e. 'Guest Link'/ 'Guest Innlink' which has the additional function of controlling the temperature and not to others. Further the extended period is not invocable as they have filed classification declaration from time to time and have therefore not suppressed any fact. 12. Learned DR reiterates the finding of the Commissioner and submits that firstly as observed by the Commissioner they were engaged only in one type of GRCS system and not others as manufacturing process was one and the same and the appellants have nowhere showed the use of thermostat and it was only on issuing summons that they admitted the use of thermostat. They could not submit the invoices relating to the components required for each type of GRCS nor did they maintain category wise manufacture of GRCS in their RG-1 reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ories : Of goods covered by sub-heading No. 9032.11 Other 15. We shall first deal with the classification of GRCS which admittedly has thermostat for the purpose of controlling temperature. We note that use of thermostat though initially denied has been accepted as is also evident from the purchase order of Hotel 'The Park' (page 49 of the paper book), Hotel 'Park Sheraton' (page 51 of paper book), which shows digital thermostat with 3 speed FCU controls and Hotel 'Taj Residency' (page 42 of the paper book) which requires temperature controller with speed control etc. we note that appellants have laid a great stress on the fact that once the tariff entry under Chapter Heading 85.37 allows inclusion of instruments/apparatus of Chapter 90 even if temperature control device which falls under Chapter Heading 90.32 is incorporated in the panels and consoles and form part of the GRCS system, it will still remain under Chapter Heading 85.37. We however are not convinced by this and agree with the learned DR that for an instruments to fall under Chapter Heading 85.37, it has to be one which is basically meant for electrical control or a distribution of electricity and only t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
