2004 (12) TMI 466 - AT - Central Excise

Summary

Issues:
Correct classification of Distributor Control Systems under Chapter Heading 9032.80 or 8537 of CETA, 1985.

Analysis:
The appeal involved determining the correct classification of Distributor Control Systems manufactured by the appellant. The Commissioner classified the items under Chapter Heading 9032.80 of CETA, 1985, while the Revenue argued that they should be classified under CH 8537 of the CETA, 1985. The learned Advocate for the respondents contended that the goods were Programmable Process controllers, citing a CBEC Circular and expert opinions supporting classification under CH 9032.80. The Revenue's Grounds of Appeal highlighted the independent process solution, manual monitoring replacement, and programmable logic controller aspects of the goods, advocating for classification under Chapter heading 85.37 and 85.38. The Tribunal carefully reviewed the case records and submissions, emphasizing the distinction between Programmable Logic Controller and Programmable Process Controller as per the Board's Circular. They noted that the goods were designed to control various processes like pressure and temperature, aligning with expert opinions and competitor classifications under CH 9032.80. Ultimately, the Tribunal upheld the Commissioner's classification, rejecting the Revenue's appeal.