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TMI Blog2007 (7) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bench that the appellants should also take up the question of predeposit liability before the BIFR authorities. The ld. Sr. Advocate appearing for the appellants states that the provision for Rs. 1.00 Crore has been made in the proposal for financial restructuring and as such the predeposit liability has been taken into account. He also submits a letter dated 18th January, 2007 in this regard. Considering the fact that the BIFR authorities are seized of the matter and the excise duties outstanding have also been included in the restructuring proposal and further in view of the fact that these appeals themselves can be disposed off, we modify the earlier stay order and proceed to hear the appeals with the consent of both sides waiving t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls given and the equipment supplied." The above diagram shows that the impugned capacitor switch is mounted on electric pole. The function of the capacitor switch is to switch on or off the capacitor bank which provides current temporarily to take care of the momentary demand load which ensures smooth supply of electricity. We find from the tariff entry that Heading 85.37 applies to boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading 85.35 for electric control or distribution of electricity. From the literature submitted by the appellants including ISI specification for alternating current switches indicates the impugned capacitor switch to be a single switch, the function of which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order to the extent challenged in this appeal and allow the appeal. Excise Appeal No. EDM-162/04 3. This appeal relates to the classification of field switch. 4. After hearing both sides, we find that the Commissioner (Appeals) has classified the same under Heading 85.37 taking into account the fact that the field switch is mounted on a skid and it can be dragged to the location where the operation is to be carried out. We also find that the field switch as a combination of switches, supplies and controls electricity for more than one outlet. As such, we do not find sufficient material to interfere with the order of the lower appellate authority classifying field switch under Heading 85.37. Hence, this appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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