2006 (7) TMI 1

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....lers" under Chapter 85, Sub-heading 8543.00 under the Central Excise Tariff Act (for short Tariff Act"). With effect from 25.07.1991, the appellants started classifying "power controllers" under Sub-heading 8536.90. 3. The Department did not accept the classification list and issued show cause notices dated 1.6.1992, 5.11.1992, 3.5.1993 and 4.10.1993, respectively to the fourth respondent herein inter alia alleging that the correct classification of the "power controllers" is under Sub-heading 8543.00 and not under sub heading 8536.90. Identical show cause notices proposing to deny the proposed classification by the appellant and confirm the classification earlier claimed and approved were issued, the notices also proposed recovery of du....

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....der Sub-heading 8536.90 as it was for Voltage not exceeding 1000 Volts. 5. Being aggrieved against the order-in-appeal, the Department filed an appeal before the Customs Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai (for short "the Tribunal"). Tribunal by the impugned order accepted the appeal filed by the Department, set aside the order of the Collector (Appeals) and restored the order of the Assistant Controller. It has been held in the impugned order that the function of "power controllers" is to provide a source of current variable at the option of the user to the load to which it is connected. That it performs individual functions and hence would fall under Heading 85.43. 6 Being aggrieved by the order ....

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....for make connections to or in electrical circuits. Its only function is to control the degree of illumination and outflow of heat, i.e., it functions as a light dimmer and speed controller. Its function is to control the degree of illumination and flow of electric current. The apparatus whose function is to control the degree of illumination and flow of current has not been mentioned in either of the entries of Chapter 85. It performs individual function. The fact that the se of product manufactured by the respondent is to regulate the flow of electricity to the object in question, the same cannot be treated as an apparatus for making or protecting switching or making connections to or in electricity circuits. The machine/apparatus manufact....