1997 (9) TMI 186

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.... per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order passed by the Collector of Central Excise (Appeals) classifying (i) Electric Control Panel (2) Electric Panel Board and (3) Electronic Integrated Circuit and Micro Assemblies under Chapter 85 of the Schedule to the Central Excise Tariff Act, 1985. Item No. 1 and 2 enumerated above have been classified under sub-he....

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....rds as the appellants have sought for a decision on merits. We find that the Collector (Appeals) has rightly applied Note 2(a) of Section 16 of the Tariff according to which parts of machines which are in themselves goods included in any of the Heading of Chapter 84 or 85 (other than Heading 84.45 and 85.48) are in all cases to be classified under respective headings - the Electric Control Panels ....