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Commissioner Of Customs, Bangalore Versus M/s. Peperly + Fuchs (India) P. Ltd.

2015 (11) TMI 442 - SUPREME COURT

Classification of proximity sensor / switching device - whether these products are classifiable under Heading 85.36 or 90.31 of the Indian Customs Tariff - Held that:- Revenue accepts that the product in question does the function of switching as well. In fact, these are designed to sense and then switch on or switch off the particular machine to which the product is installed. Therefore, we are satisfied that primarily switching device and sensor is only a means to achieve the same. That was ex .....

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cified in List 26 and a uniform duty of 15 per cent is prescribed therein. - Decided against Revenue. - Civil Appeal No. 2855/2006 - Dated:- 27-8-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. A. K. Sanghi, Sr. Adv., Mr. P. K. Mullick, Adv., Mr. Atulesh Kumar, Adv., Ms. Swarupama Chaturvedi, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. Disha Jain, Adv., Mr. Abhinav Ja .....

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s, or for making connections to or in electrical circuits (For example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders, junction boxes), for a voltage not exceeding 1,000 volts. Heading 90.31 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors The assessee had filed the declaration claiming that the product is covered under Heading 85.36 whereas the Revenue took the position that the product .....

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is that it gives a signal to the machine so that the machine can be activated or de-activated or a sequence of operations is carried out. The operation that is to be carried out primarily is switch on or switch off the machine. The CESTAT has taken aid of HSN Explanatory Note with regard to apparatus for switching electrical circuits and on that basis, came to the conclusion that the product shall be classifiable under Heading 85.36. The said HSN Explanatory Note reads as follows: - APPARATUS FO .....

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