2005 (1) TMI 448

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from the Order-in-Appeal No. 458/2001-C.E., dt 2-7-2001. The appellants are manufacturers of Single Head Rough Grinders, Electrical Systems for Single Head Rough Grinders, and Polishers, Funnel Edge Grinding Mills with Slurry systems etc., falling under Chapter sub-h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the matter. On careful consideration we find that the item cleared by the assessee is control panels and control panels are classifiable under tariff sub-heading 8537 which reads as under : "Boards, Panels, Consoles, Desks, Cabinets and others bases, equipped with two or more apparatus of heading No. 85.35 or 85.36, for electric control or the distribution of electricity, including those inco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... CCE v. B.H.P. Engineers [2000 (119) E.L.T. 599 (T)], the goods cleared were parts of shipments of the conveyor for the purposes of convenience of transportation and held the same to be not as parts of Conveyor and hence the Revenue appeal was rejected. This judgment is also distinguishable. In the case of CCE v. Servall Engineering Industries [2004 (168) E.L.T. 125 (Tri-Che.)], the paper making m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(156) E.L.T. 544 (Tri-Del.)] confirming classification of electric control panels under specific Heading 85.37 applies to the facts of the case. There is a specific heading for electric control panels and in terms of Note 2(a) of Section XVI, the electrical control panels are classifiable under Heading 85.37 Rule (1) of the Rules for the Interpretation of the Schedule also provides that classifica....