1999 (6) TMI 254

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....hri A. Hidayattullah, Sr. Advocate, Pakash Shah, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)] . -  The question for consideration in this appeal by the department is classification of thirteen articles manufactured by the respondent. These are described as follows : 1. AC Drive system - Simovert P/V/A/C 2. AC Drive system - Simotras H. 3. DC Drive syst....

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....representative explains the reasoning in the appeal. This is not entirely clear, but appears to proceed on the basis that the goods are composite in nature incorporating elements which perform functions to control the machinery to which they are attached and are therefore more appropriately import classification under Heading 85.37 or 85.43. 4. Heading 85.04 is for electrical transformers, stat....

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....Current to Direct Current) is not questioned in the appeal. The emphasis of the appeal is the presence of other features, which render them more appropriately, classified claimed by the departmental representative. The Collector (Appeals) has dealt with this aspect also. 6. Only one of such feature we are not able to see is the one referred to literature relating to Simoreg K. This is the provi....

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....multaneous actor of transformer of electrical value in order to ensure its supply is not significant so far as the classification under consideration is done are classifiable under 85.04. A reading of the literature makes it clear that the motor converter function of this apparatus are clearly subsidiary and follow upon the primary function of static converters. 7. As the advocate for the respo....