Tariff classification of motor starters depends on tariff wording; goods fall under electrical apparatus headings, not panel heading.

Motor starters described as direct-on-line, reversing, manual and automatic star-delta starters were treated as electrical apparatus used for starting, switching, protecting, and connecting circuits. On the tariff language, Heading 85.37 applies to boards, panels, consoles, desks, cabinets, and similar bases equipped with two or more apparatus of Headings 85.35 or 85.36, whereas these starters were themselves apparatus falling within Headings 85.35 or 85.36. The precedent relied on was found inapplicable because it concerned different goods, and classification was held to depend on the wording of the tariff entry. The starters were therefore not classifiable under Heading 85.37 and fell under Headings 85.35 or 85.36 according to voltage.

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Issues: Whether motor starters manufactured by the appellant were classifiable under Heading 85.37 of the Central Excise Tariff Act, 1985, or under Headings 85.35/85.36 depending on voltage.

Analysis: The product literature showed that the goods were direct-on-line, reversing, manual and automatic star-delta starters used for starting an electric motor and for switching, protecting, and connecting electrical circuits. Heading 85.37 covers boards, panels, consoles, desks, cabinets, and other bases equipped with two or more apparatus of Heading 85.35 or 85.36, whereas the goods in question were themselves electrical apparatus falling within the scope of Headings 85.35 and 85.36. The precedent relied on by the appellant was found inapplicable because it dealt with different goods. The Tribunal also held that classification must be determined from the language of the tariff entry, though the Collector's reliance on external material was not approved as a governing basis.

Conclusion: The motor starters were not classifiable under Heading 85.37 and were rightly classifiable under Headings 85.35 or 85.36 depending upon voltage, against the assessee.

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