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TMI Blog2016 (12) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... tes that if the device is meant for electric control or the distribution of electricity does it qualify to be classified under heading 8537. In the instant case the devices are designed for control of speed in case of AVS Drive Controller, control of torque in case of PM2 Soft Start Energy Saving Motor Controller, control of inlet valve for turbines in case of HESG 101and control of steam inlet valve in case of CoGen-C Stytem. It is seen that in these goods are not meant for electric control or the distribution of electricity and therefore these do not qualify to be classified under heading 8537 claimed by the revenue. Appeal allowed - decided in favor of appellant-assessee. - Appeal No. E/1168 & 1169/04 - Order No.A/93851-93852/16/E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control card. The input to the equipment is a three phase AC supply and the output is the motor to be driven. The equipment operates fully automatically when the AC supply is available at the input to the controller. HESG 101: HESG-101 stands for Electronic Speed Governor for Hydroturbines. It is a microprocessor based state of the art controller designed for controlling all hydroturbines e.g. Keplan type, Franois turbine and Pelton turbines. This HESG-101 controls the speed of the turbine at a reference speed by controlling water inlet valve. When the turbine is connected to grid, it controls the active power fed to grid. CoGen-C Stytem: CoGen-C system is a comprehensive control system developed specially for the cogeneration a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No. 35.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of heading No. 85.17 . He relied on the Explanatory Note to Heading 90.32, which reads as follows: - AUTOMATIC REGULATIORS OF ELECTRICAL QUANTITIES, AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING NON-ELECTRICAL QUANTITIES THE OPERATION OF WHICH DEPENDS ON AN ELECTRICAL PHENOMENON VARYING ACCORDING TO THE FACTOR TO BE CONTROLLED The automatic regulators of this heading are intended for use in complete automatic control syst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, stopping or operating devices are generally to be classified in heading 85.36 (switches, relays, etc.). Automatic regulators are connected to an electrical, pneumatic or hydraulic actuator, which brings the controlled variable back to the desired value. This actuator may be the clamps which adjust the gap between the electrodes of an arc furnace, the motorised valve which controls the intake of water or steam in a boiler, a furnace, a pulping machine, etc. The actuators are to be classified in their own appropriate headings (adjustable clamp: heading 84.25; motorised or solenoid valve: heading 84.81; electro-magnetic positioner: heading 85.05; etc.). If the automatic regulator is combined with the actuator, the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g machine, which are generally used to control machine-tools. (2) Programmed switchboards to control apparatus; these permit variations in the choice of operations to be followed. They are normally used in domestic electrical appliances, such as washing machines and dish washers. (3) Programmable controllers which are digital apparatus using a programmable memory for the storage of instructions for implementing specific functions such as logic, sequencing, timing, counting and arithmetic, to control, through digital or analog input/output modules, various types of machines. The heading does not cover automatic controlling apparatus of heading 90.32. He pointed out that heading 8537 does not cover automatic controllin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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