https://www.taxtmi.com/caselaws?id=155152 A control panel cleared with a single phase submersible pump set, though separately packed and bearing matching serial numbers, was treated as part of the complete pump set because it was necessary for the set to function and was cleared as one commercial unit. Separate classification under the heading for boards and panels was considered inapplicable on these facts, as that approach was relevant only when the item was cleared independently as a spare part. On this prima facie view, the demand for classification, interest and penalty lacked strength, and complete waiver of pre-deposit with stay of recovery was granted pending the appeal. en-us Tue, 16 Jun 2009 00:00:00 +0530 Sat, 31 Aug 2013 17:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155152 A control panel cleared with a single phase submersible pump set, though separately packed and bearing matching serial numbers, was treated as part of the complete pump set because it was necessary for the set to function and was cleared as one commercial unit. Separate classification under the heading for boards and panels was considered inapplicable on these facts, as that approach was relevant only when the item was cleared independently as a spare part. On this prima facie view, the demand for classification, interest and penalty lacked strength, and complete waiver of pre-deposit with stay of recovery was granted pending the appeal. Case-Laws Central Excise Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155152