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M/s Crompton Greaves Ltd. Versus Commissioner of Central Excise, Nashik

2016 (12) TMI 85 - CESTAT MUMBAI

Classification of manufactured item - Advanced Variable Speed (AVS) Drive Controller - PM-2 Controller - HESG-101 Governor - Cogen-C system - classified under Heading 9032 of the Central Excise Tariff Act, 1985 or Heading 8537.00 - Held that: - The distinguishing feature between Heading 8537 and 9032 is that 8537 is meant for equipment meant for electric control for distribution of electricity. The heading 90.32 covers automatic regulating or controlling instruments and apparatus like, Thermosta .....

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valve in case of CoGen-C Stytem. It is seen that in these goods are not meant for electric control or the distribution of electricity and therefore these do not qualify to be classified under heading 8537 claimed by the revenue. - Appeal allowed - decided in favor of appellant-assessee. - Appeal No. E/1168 & 1169/04 - Order No.A/93851-93852/16/EB - Dated:- 15-11-2016 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Nitin N Mehta, Advocate for Appellant Shri V.K. .....

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unsel for the appellant described the products in the appeal filed as follows: - AVS Drive Controller: AVS drive controller is a basic electronic hardware to control operation of brushless DC Motor by controlling current, torque, speed etc. The equipment consists of a Power Transistor with heat sink assembly and different control cards which operate automatically as soon as the AC power supply is available and ON command is given to the controller. PM2 Soft Start Energy Saving Motor Controller: .....

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at the input to the controller. HESG 101: HESG-101 stands for Electronic Speed Governor for Hydroturbines. It is a microprocessor based state of the art controller designed for controlling all hydroturbines e.g. Keplan type, Franois turbine and Pelton turbines. This HESG-101 controls the speed of the turbine at a reference speed by controlling water inlet valve. When the turbine is connected to grid, it controls the active power fed to grid. CoGen-C Stytem: CoGen-C system is a comprehensive cont .....

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eant for such system. The heading 9032 reads as follows: - 9032 : Automatic regulating or controlling instruments and apparatus Thermostats and pressure switches: 9032.80 - Other instruments and apparatus 10% The Chapter Note 6 of Chapter 90 reads as follows: - 6. Heading No. 90.32 applies to: (a) Instruments and apparatus for automatically controlling the flow, depth, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation de .....

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ical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No. 35.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of heading No. 85.17 . He relied on the Explanatory Note to Heading 90.32, which reads as follows: - AUTOMATIC REGULATIORS OF ELECTRICAL QUANTITIES, AND INSTRUMENTS OR APPARATUS FOR AUTOMATICALLY CONTROLLING NO .....

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ring device (sensing device, converter, resistance probe, thermocouple, etc.) which determines the actual value of the variable to be controlled and converts it into a proportional electrical signal. (B) An electrical controldevice which compares the measured value with the desired value and gives a signal (generally in the form of a modulated current). (C) A starting, stopping or operating device (generally contacts, switches or circuit breakers, reversing switches or, sometimes, relay switches .....

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in heading 90.25, 90.26 or 90.30. (2) Electrical control devices are to be classified in this heading as incomplete automatically controlling instruments or apparatus. (3) Starting, stopping or operating devices are generally to be classified in heading 85.36 (switches, relays, etc.). Automatic regulators are connected to an electrical, pneumatic or hydraulic actuator, which brings the controlled variable back to the desired value. This actuator may be the clamps which adjust the gap between th .....

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tive Rule 3(b) (see Part (III) of the General Explanatory Note to Section XVI and the Explanatory Note to heading 84.81). Electronic regulators function on a strictly electrical principle, and not electro-mechanically. Their characteristic features are semiconductors (transistors) or integrated circuits. These regulators are used not only for electrical quantities, such as voltage, amperage, frequency and power, but also for other quantities such as revolutions per minute, torque, traction force .....

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vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machine-tools, rolling mills, power stations, radio stations etc., including assemblies of several of the articles cited in the text of this heading. The heading also covers: (1) Numerical control panels with built-in automatic data processing machine, which are generally used to control machine-tools. (2) Programmed switchboards to control apparatus; these permit .....

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