1997 (12) TMI 319

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....assification list classifying the motor starters under Heading 85.37 of the Central Excise Tariff Act, 1985. The respondents issued show cause notice to the appellant that the motor starter should not be classified under Heading No. 85.35 or 85.36 depending on the voltage of the product. After adjudication the goods were ordered to be classified under Heading 8535 or 8536 of the Central Excise Tariff Act, 1985, depending on the voltage. 2. Ld. Counsel appearing on behalf of the appellant submits that Heading 85.37 of the tariff includes the Board panel, console, desk or any other base which was equipped with two or more apparatus of Heading No. 85.35 or 85.36 of the Tariff. The motor starters manufactured by the appellant was in fac....

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....e Central Excise Tariff whereas the Revenue classified the product under Heading No. 85.35 or 85.36, of the Central Excise Tariff, depending on the voltage. 6. The contention of the appellants is that the motor starters are combi-nation of switch gear products i.e. contractor overload relay, push bottons and time relay and these classifiable individually under Heading 85.36 of the tariff and these apparatus were mounted on the base. Hence are classifiable under Heading No. 85.37 of the Tariff. 6. Heading No. 85.37 of the tariff provides as under : "Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading No. 85.35 or 85.36. For electric ....

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....garding different product. In this case the Tribunal held that the bulk oil circuit breakers and vacuum circuit breakers are panels with circuit breakers and are classifiable under Tariff Heading 85.37 of the Central Excise Tariff. 9. In the present case the dispute is regarding the classification of motor starters hence the ratio of this case relied upon by the appellant is not applicable in the present case. Appellants also relied upon the policy content of tariff classification by National Customs Rulings, Government of Canada. We find that the guidance is for the Customs classification of microcontroller soft starter and of metal enclosed switchgear. The full description of goods involved in the above tariff guidance were not gi....