2007 (5) TMI 9

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....hort the 'Tariff Act') as contended by the revenue. The demand made was confirmed by the Commissioner (Appeals). The stand of the appellant before the CEGAT was that in CCE v. Guindy Machines Pvt. Ltd. [1999 (113) E.L.T. 610] and in the case of Audco India Ltd. v. Commissioner of Customs [1999 (106) E.L.T. 524] it has held that "Actuators' are not classifiable under Heading 85.01. Commissioner (Appeal) relied on the decision in CCE, Bombay v. Siemens (I) Ltd. [2000 (119) E.L.T. 167] where it was held that the "Actuators" were classifiable under Heading 85.01. thus there were conflicting decisions in the matter. 2. Learned counsel for the Revenue submitted that Guindy's case (supra) was distinguished by the Tribunal in Siemens' case (supra)....

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....ered by Chapter 84, which remains classified there even if electric (see the General Explanatory Note to that Chapter), and (b) Certain goods excluded from the Section as a whole (see the General Explanatory Note to Section XVI). 5. Contrary to the rules in Chapter 84, the goods of this Chapter remain classified here, even if they are of ceramic materials or glass, with the exception of glass envelopes (including bulbs and tubes) of Heading 70.11. 6. This Chapter covers: (1) Machines and apparatus for the production, transformation or storage of electricity, e.g., generators, transformers, etc. (85.01 to 85.04) and primary cells (Heading 85.06) and accumulators (Heading 85.07) (2) Certain electromechanical apparatus, e.g., electromecha....