https://www.taxtmi.com/caselaws?id=335440 Goods must be classified by their essential function. AVS Drive Controller, PM2 Soft Start Energy Saving Motor Controller, HESG-101 and CoGen-C System were designed to control speed, torque, turbine inlet valves and steam inlet valves, so they operate as automatic regulating or controlling devices. On the tariff description and explanatory notes, such apparatus falls under Heading 9032, not Heading 8537, which is reserved for boards, panels and similar equipment for electric control or distribution of electricity. The revenue's classification under Heading 8537 was therefore unsustainable. en-us Tue, 15 Nov 2016 00:00:00 +0530 Fri, 05 Jan 2018 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335440 Goods must be classified by their essential function. AVS Drive Controller, PM2 Soft Start Energy Saving Motor Controller, HESG-101 and CoGen-C System were designed to control speed, torque, turbine inlet valves and steam inlet valves, so they operate as automatic regulating or controlling devices. On the tariff description and explanatory notes, such apparatus falls under Heading 9032, not Heading 8537, which is reserved for boards, panels and similar equipment for electric control or distribution of electricity. The revenue's classification under Heading 8537 was therefore unsustainable. Case-Laws Central Excise Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335440