1999 (7) TMI 339

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....ondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of electrical drum controllers, master controllers, drum switches and limit switches. These products were used for electric drum controller. The respondent M/s. Sterling Control P. Ltd. had sought classification of these goods under sub-heading No. 8537.00 of the Cent....

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....ers, master controllers drum switches and limit switches. They were used to switch a combination of multiple electrical circuits to provide electrical control of equipments and machinery. Sub-heading No. 8537.00 covers boards, panels, consoles, desks, cabinets and other bases. Such boards, panels etc. for classification under this sub-heading were to be equipment with two or more apparatus of Head....

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....ld be used for other purposes also. As the goods in question were designed to provide electrical control of equipment and machinery and have more than one uses, they have pleaded that they could be classified as parts suitable for use solely or principally with the machinery. In the grounds of appeal, the Revenue had stated that the goods could be used in cranes but could also be used elsewhere as....

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.... drum controller shows that they are used in all types of electric operated cranes to control all motions. They are also used in hoists winches as well as for speed control of slipring or squirrel cage motors in various machines. They could be used for different purposes where control of motor speed was required. It has also been added that as per the appearance and usage of the product, it was no....