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2016 (12) TMI 85 - AT - Central ExciseClassification of manufactured item - Advanced Variable Speed (AVS) Drive Controller - PM-2 Controller - HESG-101 Governor - Cogen-C system - classified under Heading 9032 of the Central Excise Tariff Act, 1985 or Heading 8537.00 - Held that: - The distinguishing feature between Heading 8537 and 9032 is that 8537 is meant for equipment meant for electric control for distribution of electricity. The heading 90.32 covers automatic regulating or controlling instruments and apparatus like, Thermostats and pressure switches etc. It is seen from the tariff description and connected explanatory notes that if the device is meant for electric control or the distribution of electricity does it qualify to be classified under heading 8537. In the instant case the devices are designed for control of speed in case of AVS Drive Controller, control of torque in case of PM2 Soft Start Energy Saving Motor Controller, control of inlet valve for turbines in case of HESG 101and control of steam inlet valve in case of CoGen-C Stytem. It is seen that in these goods are not meant for electric control or the distribution of electricity and therefore these do not qualify to be classified under heading 8537 claimed by the revenue. Appeal allowed - decided in favor of appellant-assessee.
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