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2018 (6) TMI 912 - AT - Central ExciseClassification of goods - Guest Room Control Systems (GRCS) - It appeared to the revenue that the said systems works as Thermosystem to the Air Conditioner and is remote switch of Guest Room Control System, which controls the temperature of Air Conditioner by switching it on and off automatically and acts as a Thermostat switch - whether the goods are classified under chapter sub heading 85.37 or Chapter sub heading No. 9032.11 of CETA? - Held that:- The adjudicating authority has confirmed the demand on the ground that GRCS – Guest InnLink/ Maestro on its own is a power distribution unit, however it becomes a temperature control unit when attached to the temperature control device and its relevant classification will undergo a shift from chapter heading 8537.00 to 9032.11 of the CETA, 1985 held that the said product has temperature control device i.e thermostat attached to it is classifiable under chapter heading 9032.11 and Parts of the said control system would be classifiable under chapter sub heading 9032.91 instead of 8538.00. The adjudicating authority has passed the impugned order based upon the remand directions of the tribunal as wherever he found that thermostat was attached to the system he classified the same under chapter 90.32. The Appellant never challenged the remand order of the Tribunal and at this stage they cannot interpret the chapter subheading and find infirmity in Tribunal’s order - the adjudicating authority has rightly confirmed the demands. Time Limitation - Held that:- The Appellant never disclosed the fact to the department that the system is also used for temperature control either in classification list or otherwise - demand has been rightly made by invoking extended period of limitation. Appeal dismissed - decided against appellant.
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