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TMI Blog2004 (12) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... hiva Dass, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal filed by the Revenue against O-I-A No. 1127/1999 dated 26-10-1999 passed by the Commissioner of Customs & Central Excise (Appeals), Bangalore. 2. The short question involved in this appeal is the correct classification of the Distributor Control Systems manufactured by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the systems and come to the conclusion that the same is classifiable under CH 9032.80. He has also taken into account the Board's Circular mentioned above. Moreover, the experts in the field viz. Indian Institute of Science and Department of Electronics have categorically stated that the impugned goods would fall under CH 9032.80. It was also mentioned that the other manufacturers in India classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respective machines like valve, motor, relay, switches, heat device etc. and this was (the pre determined parameter) maintained by manually. After the inspection of this system, it replaces manual monitoring, however, there is no change in controlling the process by the devices like valve, motor relay, switches, heat device etc. 8. These systems are having predetermined parameters, functi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for controlling the various processes like pressure, temperature, etc. This is very clear from the opinion of the experts and also the write-up given by the respondents. It is also very clear that the impugned goods would be classifiable only under 9032.80 in the light of the Board's Circular of 1997. The identical products manufactured by the competitors of the respondents are also classified un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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