TMI Blog2001 (5) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) Sub-station supervisory system 90.30 85.37 2. Revenue s contention is for classifying the first two items under 85.43 and third item under 85.37 on the ground that the items have got individual function. Appellants plea in respect of the above two items was that they are not individual machines but it is an off line training device to acquaint the trainee with the real life situations, and therefore they cannot be considered as individual machines for the purpose of classification under Chapter 85. 3. Ld. Advocate Shri M. Narayanaswamy appearing for the appellants submits that in respect of the above first two items the Tribunal has considered the case in the case of PMT Machines Tool and Automatics Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has noted that it is a system which enables the operator to continuously monitor the events connected in the electric supply and distribution to and from a sub-station. It is basically an instrumentation panel through which all factors are controlled in which checking and measuring instrument are incorporated. He has also noted that simply because such instruments are incorporated, it cannot be classified under Chapter sub-heading 90.30 and therefore classification under 85.37 as boards and panels etc. is a correct classification. 5. On careful consideration of the submissions and on perusal of the enormous records and the evidence, we notice that in respect of first two items the issue is clearly covered by the judgment rendered in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled from the CNC Control Panel. In the case of simulator the function is similar to that of the CNC control panel wherein the operations that are to be carried on a work piece or programmed and controlled through the CNC control panel which is similar to the CNC control panel of normal CNC systems. In the case of Simulator the only difference is that there is no work piece on which the operations are carried out. The Simulator simulates these conditions through the additional hardware and software on the CNC control panel of the simulator as if the operations are carried on an actual work piece. This explains the contentions of the importer as to why the essential parts of the CNC machine tools namely Thyristor Controller, servomotor, posi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CNC sends a signal to the Programmable Logic Controller (PLC). The PLC operates a relay to start the motor and makes the diode glow. If we were to put the panel of the Simulator on the CNC, pushing the button will never start the swarf conveyor but the diode will glow. This is because there is no signal between the push button and CNC and PLC and relay. They therefore, negative the argument of the Asstt. Collector that by connecting the Simulator to the machine by interfacing as stated by the AC, one cannot make the machine work. We also note that Asstt. Collector himself admitted that Controller servomotor, position feedback units, Rotary convertor are not present in the simulator. We also note that the absence of these, because these are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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