TMI Blog2007 (5) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... sifiable under sub-heading 85.43 as claimed by the appellant or under Heading 85.01 of the schedule to the Central Excise Tariff Act, 1985 (in short the 'Tariff Act') as contended by the revenue. The demand made was confirmed by the Commissioner (Appeals). The stand of the appellant before the CEGAT was that in CCE v. Guindy Machines Pvt. Ltd. [1999 (113) E.L.T. 610] and in the case of Audco India Ltd. v. Commissioner of Customs [1999 (106) E.L.T. 524] it has held that "Actuators' are not classifiable under Heading 85.01. Commissioner (Appeal) relied on the decision in CCE, Bombay v. Siemens (I) Ltd. [2000 (119) E.L.T. 167] where it was held that the "Actuators" were classifiable under Heading 85.01. thus there were conflicting decisions in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... COPE AND STRUCTURE OF THE CHAPTER This Chapter covers all electrical machinery and equipment, other than; (a) Machinery and apparatus of a kind covered by Chapter 84, which remains classified there even if electric (see the General Explanatory Note to that Chapter), and (b) Certain goods excluded from the Section as a whole (see the General Explanatory Note to Section XVI). 5. Contrary to the rules in Chapter 84, the goods of this Chapter remain classified here, even if they are of ceramic materials or glass, with the exception of glass envelopes (including bulbs and tubes) of Heading 70.11. 6. This Chapter covers: (1) Machines and apparatus for the production, transformation or storage of electricity, e.g., generators, tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated electric wire and assemblies thereof (Heading 85.44), insulators (Heading 85.46), insulating fittings and metal conduit tubing with an interior insulating lining (Heading 85.47). 7. So far as other non-electric goods falling in Heading 84.85 are concerned in Heading 85.01 it is to be noted that the same relates to electric motors and generators excluding generating sets the details of electric motors are indicated to mention as follows : "Electric motors are machines for transforming electrical energy into mechanical power." 8. This group includes rotary motors and linear motors. It would be relevant to quote para 3 of the group which reads as follows: '(3) Valve actuators electrical consisting of an electric motor with red ..... X X X X Extracts X X X X X X X X Extracts X X X X
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