Home Case Index All Cases Customs Customs + SC Customs - 2015 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 442 - SC - CustomsClassification of proximity sensor / switching device - whether these products are classifiable under Heading 85.36 or 90.31 of the Indian Customs Tariff - Held that:- Revenue accepts that the product in question does the function of switching as well. In fact, these are designed to sense and then switch on or switch off the particular machine to which the product is installed. Therefore, we are satisfied that primarily switching device and sensor is only a means to achieve the same. That was explained by the assessee through its Managing Director Mr. Thampy Mathew and Mr. S. Manjunath, the Assistant General Manager. Herein, it was categorically stated (which is not disputed as well) that without switching on and switching off, the product is of no use at all. - Revenue has issued Notification No. 21/2002-Cus., dated 01.03.2002. It is a general Exemption Notification prescribing effective rates of duty for goods of various chapters / headings. Entry 244 thereof relates to the goods specified in List 26 and a uniform duty of 15 per cent is prescribed therein. - Decided against Revenue.
|