https://www.taxtmi.com/caselaws?id=107371 Control panels and power supply units specifically designed for and dedicated to a furnace were treated as integral parts of the furnace when they were used with it and the furnace could not function effectively without them. Applying Section Note 2(b) of Section XVI, the Tribunal accepted that a part cleared with the main equipment and serving its operation is classifiable with that equipment rather than as a separate item. The control panels were therefore classified with the furnace under Chapter Heading 85.14 and not independently under Chapter Heading 85.37, and the Revenue's appeal failed. en-us Fri, 07 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 18:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107371 Control panels and power supply units specifically designed for and dedicated to a furnace were treated as integral parts of the furnace when they were used with it and the furnace could not function effectively without them. Applying Section Note 2(b) of Section XVI, the Tribunal accepted that a part cleared with the main equipment and serving its operation is classifiable with that equipment rather than as a separate item. The control panels were therefore classified with the furnace under Chapter Heading 85.14 and not independently under Chapter Heading 85.37, and the Revenue's appeal failed. Case-Laws Central Excise Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107371