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2014 (11) TMI 748 - AT - Central ExciseClassification of goods - Classification of Horn Controller - Whether the Horn Controller manufactured and cleared by the appellants was classifiable under Chapter sub-heading 8512.00 or under chapter sub-heading 8708.00 of the CETA during the relevant period - Held that:- Horn Controller through Electronic Circuit actuates the relay in the controller which in turn activates the solenoid valve to open or close the air passages. The appellant's main contention is that Horn Controller are used in the motor vehicles and classifiable under 87.08 as parts of Motor vehicles. It is pertinent to note that the Heading 87.08 of CETA as it stood during the relevant period covers "parts and accessories of the motor vehicles of Heading 87.01 to 87.05". It is relevant to see the section notes of Section XVII of CETA. As per the Section note 2(f) above electrical machinery or equipment of Chapter 85 are excluded from this Section (which governs Chapter 87). As evident from the above technical write up on Horn Controller, it is apparent that it contains electronic circuit and switches i.e. auto relay which actuates the controller which is used to control the airflow of the Horn. Therefore, by virtue of the exclusion provided under section note 2(f) of Section XVII of the Schedule, the Horn Controller do not fall under Ch. 87.08 of CETA as parts of motor vehicles. HSN Explanatory Notes to be given due weight for determination of any product especially when entry in HSN is fully aligned to corresponding Tariff heading in the Central Excise Tariff Act. Therefore, it is relevant to look into the HSN Explanatory Notes of Heading 85.12, which covers electrical apparatus and appliances specialised for use on cycles or motor vehicles for lighting or signalling purposes. The heading includes interalia electrical wind screen wipers, defrosters and demisters of motor vehicles. Sl.No.12 of the heading covers items viz. Horns, sirens and other electrical sound signalling appliances. - Horn Controller manufactured by the appellants is used as parts for Horns. From the description of the goods, it is evident that by use of the Horn Controller in the Horn, the Horn is selectively operated. The Horn Controller contains electronic circuit which actuates the auto relay in the controller which in turn controls the solenoid valves for producing sound horn. The different switches fitted in the controller itself confirms that without electrical energy, it cannot actuate the valves to create different sounds or musical sounds of different frequencies depending on the usage. - Horn Controller manufactured and cleared by the appellants is rightly classifiable under Heading 85.12 of the CETA, 1985. Hence, we do not find any infirmity in the impugned order passed by the Commissioner (Appeals) - Decided against assessee.
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