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TMI Blog2018 (1) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic device that is fitted to the water supply line so as to flush the device automatically. However, WC/ Urinal is not part of the goods manufactured by the appellant. The goods manufactured are in the nature of instruments/ apparatus for automatically controlling of the flow of the fluid. Hence, these are most appropriately classifiable under CETH 9032, as ordered in the impugned order. Appeal dismissed - decided against appellant. - E/51314/2017-EX [DB] - A/50154/2018 - Dated:- 16-1-2018 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Bharat Bhushan, Consultant for the appellant Shri R.K. Mishra, DR for the respondent ORDER Per : V. Padmanabhan 1. The appeal is against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts under CETH 8481. 2. With the above background we heard Shri Bharat Bhusan, Ld. Consultant for the appellant as well as Shri R.K. Mishra, Ld. DR for the Department. 3. The Ld. Consultant for the appellant submitted that there is no material difference between the three products for the purpose of classification. He cited the ruling of US Customs to justify the classification of all the products under 8481. The Ld. DR on the other hand, justified the impugned order. He referred to the leaflet of the products manufactured by the appellant and argued that the classification ordered by the Commissioner (Appeals) is correct. 4. We have heard both sides and perused the records. The three products manufactured by the appellant are:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84818020 Taps, cooks and similar appliances of non-ferrous,metal 84818030 Industrial valves (excluding pressure-reducing valves, and thermostatically controlled valves). Inner tube valves 84818041 For bicycles 84818049 Other 84818050 Expansion valves and solenoid valves for refrigerating and air-conditioning appliances and machinery 84818090 Other 848190 Parts 84819010 Bicycle valves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant, no doubt incorporates an electronic control device, but functions as a Tap to regulate the flow of liquid. Consequently, the essential character of the products remains the tap and hence it is rightly classifiable under CETH 8481. We find no reason to interfere with this classification as ordered in the impugned order. 6. In respect of the Automatic Flushing System for Urinal and WC, we note that the appellants manufacture only the electronic device that is fitted to the water supply line so as to flush the device automatically. However, WC/ Urinal is not part of the goods manufactured by the appellant. The goods manufactured are in the nature of instruments/ apparatus for automatically controlling of the flow of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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