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2018 (1) TMI 825 - AT - Central ExciseClassification of goods - Automatic Taps - Urinals and WC Flushing Systems - classified under CETH 854390 or under CETH 90328910? - Held that: - It is evident from the head note under 8481 that this heading covers various types of Taps, Locks, valves etc - The Automatic Tap manufactured by the appellant, no doubt incorporates an electronic control device, but functions as a Tap to regulate the flow of liquid. Consequently, the essential character of the products remains the tap and hence it is rightly classifiable under CETH 8481. Automatic Flushing System for Urinal and WC - Held that: - the appellants manufacture only the electronic device that is fitted to the water supply line so as to flush the device automatically. However, WC/ Urinal is not part of the goods manufactured by the appellant. The goods manufactured are in the nature of instruments/ apparatus for automatically controlling of the flow of the fluid. Hence, these are most appropriately classifiable under CETH 9032, as ordered in the impugned order. Appeal dismissed - decided against appellant.
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