TMI Blog1992 (10) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the scope of the term switches used in the notification is wide enough to cover contactors which is also a device for opening and closing or for changing the connection of a circuit. The lower appellate authority rejected the appeal, relying upon the HSN Explanatory Notes at page 1389 wherein it is mentioned that Contactors, which are also considered as relays, are devices for making and breaking electrical circuits which automatically reset without a mechanical looking device or hand operation. They are generally operated and maintained in active state by an electric current. The Collector (Appeals) also relied upon the different ISI specifications to hold that contactors are different from switches. Hence this appeal by the Revenue. 3. We have heard Shri M.S. Arora, learned JDR and Shri J.J. Bhatt, learned Advocate for the respondents. 4. The learned DR refers to the dictionary meanings of switch and contactor as contained in (i) The Illustrated Dictionary of Electronics, (ii) Gerrish s Technical Dictionary. According to the Dictionary of Electrical Engineering by K.G. Jackson and R. Feinberg switch is understood in the mechanical and non-mechanical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not treated as synonymous; he refers to Newnes Concise Encyclopaedia of Electrical Engineering page 1389. The ISI specifications are different for both. Even the HSN treats them separately. The learned Counsel submits that contactors satisfy all tests for classification set out in the Krishna Carbon case reported in 1988 (37) E.L.T. 480. He cites the Supreme Court judgment in Jain Engineering reported in 1987 (32) E.L.T. 3 wherein it has been held that the trade parlance test prevails for classification. He seeks to distinguish the Bharat Forge and Indian Metals and Ferro Alloys citations on the ground that in both cases, TI 26AA(4) which fell for interpretation, covered pipes and tubes, all sorts and as the Tariff Entry called for no distinction, the Supreme Court held that pipe fittings fall squarely within the meaning of the expression pipes and tubes , while in this appeal, the Tariff Heading itself distinguishes between a switch and a contactor. He submits that the Fusebase decision (supra) is distinguishable inasmuch as both contactors and switches were already known to the market and yet treated distinctly and separately. As the Notification excludes only switches, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circuit-breaker in that it is designed to make but not break the fault current in the circuit, and it is usual to protect the circuit which the switch controls by means of fuses or a circuit-breaker. The Illustrated Dictionary of Electronics gives the following definition of Electronic Relay, Electronic Switch and Switch : Electronic Relay : 1. A switching circuit employing one or more tubes or transistors, which performs the relay function without moving parts. 2. An electronic component designed to switch on application of appropriate getting signals (the triac, diac, silicon controlled rectifier are examples). Electronic Switch : 1. A non-mechanical device, such as a flip-flop or gate, whose characteristic on-off operation can be used to make and break an electric circuit. Compare contact switch. 2. A device employing tune or bleeder resistor. Compare smoothing choke. Switch: A circuit or device (electronic, electromechanical, or mechanical) for opening and closing a circuit or for connecting a line to one of several different lines, e.g. rotary selector switch. 2. To change the logic state of a circuit or device. 3. In a computer programme, a branch instruction directin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The HSN Explanatory Notes at page 1389 states that contactors are also considered as relays. Heading 8536.90 cites both switches and relays as examples of electrical apparatus for switching or for protecting electrical circuits which indicates that the Tariff itself recognises a distinction between the two. Therefore, contactors which are akin to relays cannot be equated with switches. They are known differently in the market as different commercial commodities as is evident from the affidavits of various dealers filed before the Lower Appellate Authority. One such affidavit of a dealer is reproduced below: I Mohan Maggon, aged 41 years residing at A2/16, Paschim Vihar, New Delhi do solemnly affirm and state as follows : I say that I am dealing in electrical goods of various companies including Larsen Toubro Limited. I say that contactors and switches are two distinct products and one cannot substitute the other. I say that we place orders for switches when we need switches and we place orders for contactors when we need contactors. I say that we do not buy switches when we need contactors. I say that we do not buy contactors when we need switches. I say that even ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Tariff. The Supreme Court held that the Tariff Entry 26AA(iv) calls for no distinction between pipes and tubes manufactured out of sheets, rods, bars, plates or billets and those turned out from larger pipes and tubes and in these circumstances it is difficult to say that pipe fittings, though they have a distinct name or badge of identification in the market are not pipes and tubes. The Court held that though it is true that all pipes and tubes cannot be described as pipe fittings, still it would not be correct to say that pipe fittings are not pipes and tubes as they are only a species of pipes and tubes and the use of the words all sorts and the reference to the various processes by which the excisable item could be manufactured set out in the Tariff Entry are comprehensive enough to sweep within their fold the goods presently under consideration. 9.4 In the case of Indian Metals and Ferro Alloys the classification of poles for transmission of electric energy, whether under TI 26AA(iv) of the CET as pipes and tubes or under the residuary entry TI 68 arose for consideration. The Supreme Court held that application of certain processes of heating and forging to pi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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