https://www.taxtmi.com/caselaws?id=114833 Distributor control systems used for controlling industrial processes such as pressure and temperature were treated as programmable process controllers rather than programmable logic controllers. The Board's Circular distinguishing the two categories, along with expert opinions and supporting material from the respondent, supported classification under Chapter Heading 9032.80. The appellate order was described as detailed and reasoned, and similar goods of other manufacturers were also classified under the same heading. The goods were therefore correctly classifiable under Chapter Heading 9032.80 and not under Chapter Heading 8537. en-us Thu, 16 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 15:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114833 Distributor control systems used for controlling industrial processes such as pressure and temperature were treated as programmable process controllers rather than programmable logic controllers. The Board's Circular distinguishing the two categories, along with expert opinions and supporting material from the respondent, supported classification under Chapter Heading 9032.80. The appellate order was described as detailed and reasoned, and similar goods of other manufacturers were also classified under the same heading. The goods were therefore correctly classifiable under Chapter Heading 9032.80 and not under Chapter Heading 8537. Case-Laws Central Excise Thu, 16 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114833