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2006 (7) TMI 1 - SUPREME COURTClassification of "power controllers" manufactured by each of the four appellants Held that:- The assessee-appellant has not shown any technical write-up to substantiate their claim to the effect that the items produced by them perform the function of either switching, protecting or for making connections to or in electrical circuit. Heading 85.43 covers electrical machines or apparatus t individual functions not specified or included elsewhere in the Chapter. The "power controllers" do not either switch or protect or for make connections to or in electrical circuits. Its only function is to control the degree of illumination and outflow of heat, i.e., it functions as a light dimmer and speed controller. Its function is to control the degree of illumination and flow of electric current. The apparatus whose function is to control the degree of illumination and flow of current has not been mentioned in either of the entries of Chapter 85. It performs individual function. The fact that the se of product manufactured by the respondent is to regulate the flow of electricity to the object in question, the same cannot be treated as an apparatus for making or protecting switching or making connections to or in electricity circuits. The machine/apparatus manufactured by the appellant is for controlling or regulating the electric current/power so as to feed the required quantum of current to the other equipments connected to the circuits. Apparatus "power controller" is capable of controlling the current/power in the circuit and therefore, definitely performs the individual function. Such machine or apparatus would fall under residuary entry 85.43 and not under 85.36. Against assessee.
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