2000 (12) TMI 388

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....ated 3rd October, 1994 has classified the Flasher Unit under Chapter sub-heading 8531.00 as against the appellants' claim of its classification under sub-heading 9032.80. Similarly he has classified AC/DC Drive under sub-heading 8503.00 against the claim for sub-heading 9032.80. The item Thermocouple is classified by the Asstt. Collector in his order under sub-heading 8548.00 as against the claim of classification under sub-heading 9032.80 and the item Single Phasing Preventor is classified under 2 alternative sub-headings, viz. 8536.90 and 8536.10 depending upon its end-use whether as component parts of the air conditioning machinery or otherwise as against the claim of the classification of this item under sub-heading 9032.80. 2. ....

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....aised the aforedated additional submissions. In view of the ratio laid down in the above cited decisions, we admit the Misc. petition of the appellants for the limited purpose of pleading the alternative classification of their product AC/DC Drive under sub-heading 8504.00. 5. As already stated above, the item Flasher Unit is classified under sub-heading 8531.00 by the original authority and the same has been upheld by the Commissioner (Appeals). The appellants are claiming its classification under sub-heading 9032.80. During the course of the arguments, the ld. counsel for the appellants fairly conceded the classification of this item under sub-heading 8531.00 in view of the CEGAT decision in the case of CC, Mumbai v. Endee Enginee....

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....Phasing Preventor is an apparatus used to protect any electrical appliance which in this case is an electric motor. The Heading 90.32 relates to description "Automatic regulating or controlling instruments and apparatus". The rival classification for this item claimed by the Revenue is under Heading 85.36 covering the description, "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits. (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts'. The function of this item is stated to be that in case of surge of electric current, the circuit is cut off resulting in saving the apparatus f....