2016 (6) TMI 1019

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..... he respondent ORDER The appellants are engaged in the manufacture of various types of air-conditioners and parts thereof. They were also engaged in the manufacture of Roof Mounted Package units (RMPU) and Electric Control Panels (ECP)for supply to the Indian Railways for air-conditioning the railway coaches. After certain inquiry, proceedings were initiated against the appellant for recovery of .....

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..... at various items, which are cleared together are to be taken into consideration for assessing the machines which attracted the higher rate of duty. (d) Railway place orders indicating separate price for RMPU and ECP. These two distinct items are not fitted together at the time of clearance. On many occasions, Railways procure RMPU and ECP from different manufactures separately. When RMPU was cle .....

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..... g under heading 8415 and ECP is an Electric Control Panel falling under Heading 8537. Merely because, these two items were designed for a combined working after installing them on the railway coaches does not automatically mean the value of one should be added in the other for central excise purpose. 6.  We find that the cases with similar set of facts have come up before the Tribunal for de .....

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..... egral part of RMPU." 7.  similarly, the Tribunal in the case of Intec Corporation (supra) held that, " "6.2 It is apparent from Note 2 that Rule 2(b) does not apply to parts which in themselves constitute an article covered by Heading of Chapter 84 or Chapter 85. These are in all cases to be classified in their appropriate Headings even if  they are specially designed to work as .....

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..... ifiable in the same Heading as machine, does not apply to parts which in themselves constitute an article covered by a Heading of Section XVI. As an illustration it has been mentioned in HSN Explanatory Notes, mentioned at S. No. 13, that Panels for electric control would fall under Heading 85.37" 8.  Considering the above settled position, we find no merit in the impugned order and accordin .....

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