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TMI Blog2007 (7) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... een made in the proposal for financial restructuring and as such the predeposit liability has been taken into account. He also submits a letter dated 18th January, 2007 in this regard. Considering the fact that the BIFR authorities are seized of the matter and the excise duties outstanding have also been included in the restructuring proposal and further in view of the fact that these appeals themselves can be disposed off, we modify the earlier stay order and proceed to hear the appeals with the consent of both sides waiving the requirement of pre-deposit. Excise Appeal No. EDM-161/04 2. In this appeal, the issue relates to classification of 11 KV Pole Mounted SF-6 Gas filled Capacitor Switch. The appellants have sought classification fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensures smooth supply of electricity. We find from the tariff entry that Heading 85.37 applies to boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading 85.35 for electric control or distribution of electricity. From the literature submitted by the appellants including ISI specification for alternating current switches indicates the impugned capacitor switch to be a single switch, the function of which is controlling connection to the capacitor banks. The REC specification 35/1984 which is also from a Government Undertaking, indicates the impugned goods to be a single switch required for 11 KV Pole Mountings. The function of the same has been indicated at page 3 (three) of the specification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking into account the fact that the field switch is mounted on a skid and it can be dragged to the location where the operation is to be carried out. We also find that the field switch as a combination of switches, supplies and controls electricity for more than one outlet. As such, we do not find sufficient material to interfere with the order of the lower appellate authority classifying field switch under Heading 85.37. Hence, this appeal is dismissed. Excise Appeal No. EDM-163/04 5. This appeal also relates to classification of field switch. While on merits, we find that the appellants have no case in view of our findings in respect of preceding Appeal No. EDM-162/04, they have a case on limitation as the impugned show-cause notice h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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