2004 (12) TMI 466

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.... SDR, for the Appellant. Shri G. Shiva Dass, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is an appeal filed by the Revenue against O-I-A No. 1127/1999 dated 26-10-1999 passed by the Commissioner of Customs & Central Excise (Appeals), Bangalore. 2. The short question involved in this appeal is the correct classification of the Distributor Co....

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....peals) has thoroughly gone into the working of the systems and come to the conclusion that the same is classifiable under CH 9032.80. He has also taken into account the Board's Circular mentioned above. Moreover, the experts in the field viz. Indian Institute of Science and Department of Electronics have categorically stated that the impugned goods would fall under CH 9032.80. It was also mentione....

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....meters by manually. The process was controlled by the respective machines like valve, motor, relay, switches, heat device etc. and this was (the pre determined parameter) maintained by manually. After the inspection of this system, it replaces manual monitoring, however, there is no change in controlling the process by the devices like valve, motor relay, switches, heat device etc. 8. Thes....