TMI Blog2016 (6) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... hes does not automatically mean the value of one should be added in the other for central excise purpose. - Demand set aside - Decided in favor of assessee. - E/1728/2008-EX(DB) - Final Order No. 51919/2016 - Dated:- 18-5-2016 - Smt. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri B.L. Narsimhan, Advocate for the appellant Shri R. K. Mishra, DR for the 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, proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 151) ELT 146 (Tribunal Delhi) and Intee Corporation 2003 (156) ELT 544 (Tribunal Delhi). 3. Ld. AR reiterated the findings in the impugned order and stated that the value of ECP is to be added for assessment of RMPU in view of the discussion and findings as recorded in the impugned order. 4. We have heard both the sides and examined the appeal records. 5. The point for decision is whether or not to add the value of ECP in the value of RMPU for discharging duty liability. It is an admitted fact that RMPU is an air-conditioning machine falling 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 railw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise, Mumbai v. Unicon Connectors Pvt. Ltd. It is not the case of the Revenue that electric control panels are not goods included in Heading 85.37 of the Central Excise Tariff. Thus applying the Note 2(a) to Section XVI the electric control panels are classifiable under Heading 85.37. Rule (1) of the Rules for the Interpretation of the Schedule also provides that classification shall be determined according to the terms of the Headings and any relevant Section or Chapter Notes. The Explanatory Notes of HSN as pointed out by the learned Advocate, clearly provide that the Rule that the parts which are suitable for solely or principally with particular machines are classifiable in the same Heading as machine, does not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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