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of <h1>Electra Elcon-5 CNC Classified Under Heading 85.37 as Complete Machine by Central Board of Excise & Customs.</h1> The classification of the product 'Electra Elcon-5' CNC Continuous Path Control was under review to determine whether it should fall under Heading 84.66 or Heading 85.37 of the Central Excise Tariff Act, 1985. The product, a CNC Path Control with advanced microprocessor capabilities, is suitable for various machining applications. After discussion at a Tariff Conference, it was concluded that the product should be classified under Heading 85.37, as it is a complete machine rather than parts and accessories. The Central Board of Excise & Customs has agreed with this classification and instructed relevant field formations accordingly.
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