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TMI Blog2000 (11) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ing machines. The appellants declared its classification under 9032.89 claiming benefit of Notfn. No. 79/93-Cus., dated 28-2-1993 but the Customs sought to classify the same under sub-heading 8537.10. Pending finalisation of the matter, the goods were allowed to be cleared on provisional assessment. Thereafter, backed by a technical writ-up, the appellants submitted a detailed explanation which is reproduced below for convenience of reference : "The Programmer imported by us is an appliance operated electrically and as programmed for 18 kinds of programmes by a specially designed cam. The cam profile is designed to give the sequential contacts which in turn makes the various devices like pump, thermostat and heating element, solenoid valv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lve to allow the inflow of water. When the water reaches a desired level the two level pressure switch which is pressure sensitive gives a signal to the programmer which in turn sends a signal to the tripple solenoid valve to stop the inflow of water. It allows the heating element to heat the water and maintain the temperature of the water at a desired level through thermostat which is temperature sensitive. It gives a signal to the motor to wash, rinse or spin the clothes sequentially. Once the operations of wash, rinse and spin are over it gives a signal to the drain pump to drain the water. All the above items put together form a complete automatic system with the programmer comparing and controlling the sequence, and quantity/value/ l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ped with two or more apparatus of Heading Nos. 85.35 or 85.36 for electric control or distribution of electricity. The appellants argued that to be classified under 85.37, a product should be assembly of board, panel etc. with two or more apparatus and it must be equipped with two or more apparatus falling under the specified heading and the same must be for electrical control or distribution of electricity. The appellants contended that the programmer in question did not satisfy the first two conditions as it was not a board/panel and it was not an assembly and as such would not merit classification under Heading 85.37, but merited to be classified under sub-heading 9032.89. Commissioner (Appeals) felt that the appellants read only half of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtion that the subject "programmer" falls under sub-heading No. 9032.89. In support of this assertion, he heavily relies upon Note No. 6 of Chapter 90 which reads as follows : "6. Heading No. 90.32 applies to; (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on electrical phenomenon which varies according to the factor to be automatically controlled; and (b) Automatic regulates of electrical qualities, and instruments or apparatus for automatically controlling non-electrical qualities the operation of which depends on an electrical phenomenon varying according to the factor t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... troller" and "programmable process controller" have been classified under Headings 85.37 and 90.32 of the Central Excise Tariff, respectively. The said order is based on the advice of the Department of Electronics which is reproduced below : The programmable controllers covered under Heading 85.37 :-"(i) They perform specific functions such as logic instruments timing etc. to control various types of machines in a plant. The automatic regulating or controlling instruments and(ii) apparatus under the Heading 90.32:- They may be considered as industrial process control systems satisfying criteria mentioned in H. No. 90.32. These are primarily used for controlling/maintaining the flow, level, pressure or other variables of liquids or gases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, Commissioner (Appeals), relying on the second part of the Tariff Heading 85.37, classified the programmer under that heading. The said heading is reproduced below for ready reference : "85.37 : Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading No. 85.35 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. 85.37." While relying on the second part of the said tariff entry, Commissioner (Appeals) has ignored the following note under HSN 85.37 which reads : "This heading does not cover automatic controlling apparatu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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