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TMI Blog2018 (6) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... when attached to the temperature control device and its relevant classification will undergo a shift from chapter heading 8537.00 to 9032.11 of the CETA, 1985 held that the said product has temperature control device i.e thermostat attached to it is classifiable under chapter heading 9032.11 and Parts of the said control system would be classifiable under chapter sub heading 9032.91 instead of 8538.00. The adjudicating authority has passed the impugned order based upon the remand directions of the tribunal as wherever he found that thermostat was attached to the system he classified the same under chapter 90.32. The Appellant never challenged the remand order of the Tribunal and at this stage they cannot interpret the chapter subheading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.1998 to 29.02.2000. They were issued show cause notice that the Appellant did not disclose the fact that the system automatically controls the temperature and willfully mis-stating and suppressing the facts and thereby availed benefit of Notification No. 8/99 CE dt. 28.02.99, since it excludes accessories of Air Conditioners and Machinery. The GRCS for Air Conditioner which has Thermostat switch to it acts as the accessory to the Air Conditioner and therefore the party could not avail the benefit of the Notification No. 08/99 CE dt. 28.02.99. The show cause notice proposed classification of goods under chapter sub heading 9032.11 (Thermostat switch of the Air Conditioners) and 9032.91 (Parts and accessories of goods covered by sub hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 90.32. In view this the entire demand, if any, is required to be re-quantified afresh. The adjudicating authority after considering the test report of BITS Pilani, Goa and conducting verification from the buyers of goods held that out of four switches, the switch Guest InnLink/ Maestro when additionally connected to Thermostat will enable the Power control unit to act as a Temperature Control Unit which implies that temperature control device like Thermostat falling under chapter heading 90.32 cannot be considered as specifically meant for electrical control or distribution of electricity. The technical opinion is that thermostats are not meant for control or distribution of electricity but for controlling temperature. Hence the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that the power control unit as a whole is micro controller based and is expandable and it can be used to control different devices depending on the sensors attached to the system and hence can be used to control the power supply to the room. The Tribunal in its remand order had dealt with the classification of Mastro/ Guest Innlink System as such and not thermostat which is one of the component. The opinion of the experts categorically state that the Maestro Guest Innlink System as a whole is used to control different devices in the room depending on the sensors attached to the system and hence can be used to control the power supply in the room. The opinion attached by the Appellant was categorical that the energy Innlink system are ess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed and accordingly we remand the matter back to the original authority with a liberty to both sides to produce the evidence in the form of technical opinion to establish that temperature control device like thermostat falling under chapter heading 90.32 can be considered as specifically meant for electrical control or distribution of electricity or not. If the opinion is that they are also meant for control or distribution of electricity, than the appellant s product will fall under chapter heading 85.37 and in case it does not do so then the same will fall under chapter 90.32 as temperature control will be the principal function and not the other switching of devices and even if they are or not of equal importance, as per the interpretat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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