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TMI Blog2015 (4) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... nd segregation of the cables and also providing the space for filling the insulating material to avoid short circuits and that these items are meant for use with electric motors. Since, there is no evidence produced to refute this contention, there is no merit in the Revenue s appeal - appeal dismissed. - E/1221/2006 - Final Order No. A/51540/2015-EX(DB) - Dated:- 24-4-2015 - Shri Rakesh Kumar, Member (T) and S.K. Mohanty, Member (J) Shri R.K. Grover, Authorized Representative (DR), for the Appellant. Shri Z.U. Alvi, Advocate, for the Respondent. ORDER The respondent, an ancillary unit for M/s. Bharat Heavy Electricals Ltd., manufacture boxes of electrical motors, transformers, control panels, etc. The dispute in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods namely PSTB Arrangement, Tri-furcating box, neutral terminal box and sealing box, etc., are cabinet/boxes and not fitted with the other equipments and parts and these are not usable solely or principally as a part of electric motors. He accordingly pleaded that the goods, in question, merit classification under Heading 8538 of the Tariff. He also pleaded that Heading 85.38 of the Tariff would predominate over the Heading 85.03 in view of description, nomenclature, use, etc., of the goods. He also pleaded that as per Note 2 of the Section XVI of the Central Excise Tariff Act, the goods, in question, have acquired the character of complete goods and hence are correctly classifiable under Heading 85.38 attracting Central Excise Duty @ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity. In this case, in the grounds of appeal, it is not explained as to how the goods, in question, are usable as part of, the electric apparatus covered by Heading 8535, 8536 or 8537. On the other hand the respondent s plea is that these goods are meant to be used for electrical motors and since they have no contacts and hence the same cannot be used as apparatus for switching or protecting the electric circuits. According to the respondent, the goods, in question, are used for providing support to the cables and segregation of the cables and also providing the space for filling the insulating material to avoid short circuits and that these items are meant for use with electric motors. Since, there is no evidence produced to refute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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