2017 (8) TMI 988

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... imed by the appellant or classifiable as control panel under Chapter Heading 8537.00 as claimed by the Revenue? - Held that: - the appellant’s product is control panel but without the motherboard and or the processor. Even, though the control panel is without motherboard but having all other components, it will be treated as control panel, for the reason that a particular product even if it is sem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er the product namely Controller and Field Interface Board manufactured by the appellant for use in lift/elevator is classifiable under Chapter Heading 8431 as lift parts as claimed by the appellant or classifiable as control panel under Chapter Heading 8537.00 as claimed by the Revenue. 2. Shri Prithwiraj Chaudhari, ld. Counsel appearing on behalf of the appellant submits that the product manu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ole and principal use in a particular machine but if the goods is capable of being classified under its specific tariff entry that will prevail over the entry of parts of the machine. Therefore the lower authority has correctly classified the control panel under Chapter Heading 8537.00. 4. We have carefully considered the submissions made by both the sides, we find that the appellant s product .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X