2007 (7) TMI 125

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rovision for Rs. 1.00 Crore has been made in the proposal for financial restructuring and as such the predeposit liability has been taken into account. He also submits a letter dated 18th January, 2007 in this regard. Considering the fact that the BIFR authorities are seized of the matter and the excise duties outstanding have also been included in the restructuring proposal and further in view of the fact that these appeals themselves can be disposed off, we modify the earlier stay order and proceed to hear the appeals with the consent of both sides waiving the requirement of pre-deposit. Excise Appeal No. EDM-161/04 2. In this appeal, the issue relates to classification of 11 KV Pole Mounted SF-6 Gas filled Capacitor Switch. The app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovides current temporarily to take care of the momentary demand load which ensures smooth supply of electricity. We find from the tariff entry that Heading 85.37 applies to boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading 85.35 for electric control or distribution of electricity. From the literature submitted by the appellants including ISI specification for alternating current switches indicates the impugned capacitor switch to be a single switch, the function of which is controlling connection to the capacitor banks. The REC specification 35/1984 which is also from a Government Undertaking, indicates the impugned goods to be a single switch required for 11 KV Pole Mountings. The fun....