https://www.taxtmi.com/caselaws?id=1415 Electrical valve actuators were examined under Section XVI and Chapter 85 of the Central Excise Tariff Act, 1985, with reference to the HSN description of valve actuators as devices comprising an electric motor, reducing gear and drive shaft for operating a valve plug. The goods were found to fall within Heading 85.01, because they are electrical apparatus functioning as actuators and were not identical to the products considered in the authorities relied on by the assessee. The contrary classification under Heading 85.43 was rejected, and the tribunal's classification under Heading 85.01 was upheld. en-us Mon, 21 May 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1415 Electrical valve actuators were examined under Section XVI and Chapter 85 of the Central Excise Tariff Act, 1985, with reference to the HSN description of valve actuators as devices comprising an electric motor, reducing gear and drive shaft for operating a valve plug. The goods were found to fall within Heading 85.01, because they are electrical apparatus functioning as actuators and were not identical to the products considered in the authorities relied on by the assessee. The contrary classification under Heading 85.43 was rejected, and the tribunal's classification under Heading 85.01 was upheld. Case-Laws Central Excise Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1415