https://www.taxtmi.com/caselaws?id=253431 A show cause notice issued by the Range Superintendent in a classification dispute was found sustainable, as the jurisdictional objection had already been examined by the lower authorities with reliance on Supreme Court precedent. The Horn Controller was held classifiable under Heading 8512.00, because its operation through an electronic circuit, relay and solenoid valves made it electrical signalling equipment under Chapter 85, and Section Note 2(f) to Section XVII excluded it from Chapter 87 as electrical machinery. The Revenue's classification was upheld and both appeals failed. en-us Thu, 20 Nov 2014 00:00:00 +0530 Thu, 25 Jun 2015 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253431 A show cause notice issued by the Range Superintendent in a classification dispute was found sustainable, as the jurisdictional objection had already been examined by the lower authorities with reliance on Supreme Court precedent. The Horn Controller was held classifiable under Heading 8512.00, because its operation through an electronic circuit, relay and solenoid valves made it electrical signalling equipment under Chapter 85, and Section Note 2(f) to Section XVII excluded it from Chapter 87 as electrical machinery. The Revenue's classification was upheld and both appeals failed. Case-Laws Central Excise Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253431