TaxTMI 
TaxTMI 
1996 (8) TMI 190
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....akers (b) Vacuum Circuit Breakers (c) Porcelain Clad Vacuum Breakers (d) EHV SF 6 Gas Circuit Breakers The Appellants claimed the classification of these circuit breakers under sub-heading [8535.00] of the Schedule to the Central Excise Tariff Act, [1985], and claimed also exemption under Notification No. 52/93-C.E., dated 28th Feb. 1993. Vide order 11th June 1993 the Assistant Collector held Bulk Oil Circuit Breakers were classifiable under sub-heading 85.37 of C.E.T. Act. He however held the porcelain clad vaccum circuit Breakers and EHV SF6 Gas Circuit Breakers were classifiable under sub-heading [8533.00]. The Respondent filed application under Section 35E(iv) of Central Excises and Salt Act, 1944 against the ....
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....he electric circuit and not to control or distribute electricity. He cited the decision of the Tribunal in case of Havel's Industries v. C.C.E. - 1993 (68) E.L.T. 353 (Tribunal) where it was held that one cabinet containing two switches was classifiable under Heading [8535.00] of C.E.T. Act and not sub-heading [8537.00]. Legislature has consciously used two different expressions, namely, "switching off or Protecting" of electrical circuit breakers, and "control or distribution of electricity" under two different headings. The primary function of the electrical circuits produced by them was not the control or distribution of electricity. Heading 85.35 refers to a specific function of protecting electrical circuits and therefore this heading ....
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.... panels are not classifiable under Heading [8537.00] as originally held by the Assistant Collector. 3. Arguing for the Revenue, the ld. D.R. submitted that in case of Harvel's Industries (supra) only switches were involved and therefore Tribunal had rightly held that there should be two apparatus. End use is not relevant and in this case he cited the case reported in 1988 (14) ECR (SC) and the case of Dunlop India Ltd. v. C.C.E., - ECR Compilation 476 (SC). HSN Note at page 1388 specifically exclude assemblies (other than simple switch assemblies) of the apparatus mentioned under Heading 85.37 and include these under 85.37. In view of this specific exclusion of assemblies the impugned goods can be classified under heading 85.37. In ....
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....ith fuse, over-current relays, Earth Fault Relays, instantaneous Earth Fault Relay, Amperemeter, Voltameter and Kilovolt hour meter. 5.2. Vacuum Circuit Breaker, it is alleged, is also a panel equipped mainly with vacuum circuit Breaker and also equipped with fuses, over-current relay, earth fault relay, instantaneous earth fault relay, Amperemeter, Voltameter and Kilovolt hour meter. 5.3. These facts were not disputed before us. In fact, in the memorandum of appeal, the appellants while admitting that the goods contained two or more apparatus like switches, fuses, relays, meters etc. stated that these are extraneous and non-germane for determining the classification. The ld. Sr. Counsel forcefully argued that the primary fu....
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....g. Switches and fuses) on a Board, Panel, console etc. or mounted in a cabinet, desk, etc. They usually also incorporate meters and sometimes also, subsidiary apparatus such as transformers, relays, voltage regulators etc. It is difficult to see how the impugned goods which admittedly are panels, equipped with circuit breaker classifiable under tariff Heading 8535.00" and equipped with also fuses, over current relays, earth fault relays, etc. classifiable under Heading 85.35 or 85.36, would not [attract] 85.37. The language of the Tariff Heading 85.37 is unambiguous. It covers the panels equipped with two or more apparatus of Heading 85.35 or 85.36 and the impugned goods should be such goods as are meant for electric control and distributio....
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....fication under Heading 85.37 and therefore held that goods are classifiable under Heading 85.36. The appellants also at an earlier stage appear to have sought classification of these very good under 85.37. The plea of changed classification now however cannot be held against the appellants for there can be no estoppel against law. Panels in case of the appellants are not merely equipped with two switches. Unlike the case of Havel's Industries (supra) as indicated earlier, the panels are equipped with fuses, Ampermeter, Voltameter, instantaneous earth fault relays, fuses, or current relays, etc. The condition of panel being equipped with two or more apparatus of Heading 85.35 or 85.36 therefore is fully satisfied. 5.6. Expression "fo....