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2018 (4) TMI 1228 - AT - Central ExciseClassification of goods - 'control panels' cleared along with 'single phase submersible pumps' - The assessee claims that they should be treated together with pumps sets, classified under heading 8413 - whether to be classified under heading 8537 or under heading 8513? - Held that: - The control panel is not intended to contribute to a clearly defined function of the pump sets - the control panel mainly manages the power supply as per the requirement to effectively operate the submersible pump sets. The control panel is not functionally contributing to main operation of liquid pumping. The assertion of the learned counsel in this regard is misplaced. The issue in hand is covered by the decision in the case of RC. PROJECTS & SYSTEMS LTD. Versus COMMISSIONER OF C. EX., BANGALORE [2005 (1) TMI 448 - CESTAT, BANGALORE], where it was held that There is a specific heading for electric control panels and in terms of Note 2(a) of Section XVI, the electrical control panels are classifiable under Heading 85.37 Rule (1) of the Rules for the Interpretation of the Schedule also provides that classification shall be determined, according to the terms of heading and any relevant section or Chapter notes. The product merits classification under heading 8537. Appeal dismissed - decided against appellant-assessee.
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