2003 (3) TMI 430

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....nt. Shri Aravind P. Datar, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  This is an appeal filed by the Revenue against the order passed by the Commissioner (Appeals) by which he has accepted the respondents' contention that the power supply units i.e. Control Panels intended for distribution and control of electricity to the furnace through inter-connect....

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....in Para 5 is reproduced below. "5. On a careful consideration of the submission we notice that the Commissioner (Appeals) in the impugned order has noticed the function of Control Panels, which have been designed specifically and are dedicated to the furnace in order to make it a single unit and that the furnace cannot be put to effective use without the particular control meant for it. He....

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....l the three appeals are rejected." Reading of the above paragraphs shows that as the "Control Panels" are specifically designed for working with the furnace, in terms of Section Note (2)(b) of the Section XVI, the same are classifiable along with the furnace. The same reasoning adopted by the Commissioner (Appeals) when he observed that the Power Supply Unit or Control Panel is integral part of....