Tariff classification of reduced voltage starter depends on whether it combines two or more apparatus under Heading 8537.

A reduced voltage energy saving starter was held not to fall under Heading 8537 because that heading applies only where the product is equipped with two or more apparatus of Heading 8535 or 8536 for electric control or distribution of electricity. The product literature showed a reduced voltage starter for three-phase AC induction motors with an energy controller, but not a combination of two or more apparatus. The fact that one apparatus performed more than one function did not change the classification, and the goods were correctly classifiable under sub-heading 8536.90.

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Issues: Whether the product "Reduced Voltage Energy Saving Starter" was correctly classifiable under sub-heading 8537.00 or under sub-heading 8536.90 of the Central Excise Tariff.

Analysis: Heading 8537 applies only where a product is equipped with two or more apparatus of heading 8535 or 8536 for electric control or distribution of electricity. The product literature showed that the goods were a reduced voltage starter for three-phase AC induction motors with an energy controller, but did not show that the product was equipped with two or more apparatus. The fact that the same apparatus performed more than one function did not make it classifiable under heading 8537.

Conclusion: The product was not classifiable under sub-heading 8537.00 and was correctly classifiable under sub-heading 8536.90. The appeal was allowed in favour of the Revenue.

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