2016 (12) TMI 85

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tariff Act, 1985. Lower authorities classified the product under Heading 8537.00. Aggrieved by the said order, the appellants are in appeal before this Tribunal. 2. Learned Counsel for the appellant described the products in the appeal filed as follows: - AVS Drive Controller: AVS drive controller is a basic electronic hardware to control operation of brushless DC Motor by controlling current, torque, speed etc. The equipment consists of a Power Transistor with heat sink assembly and different control cards which operate automatically as soon as the AC power supply is available and ON command is given to the controller. PM2 Soft Start Energy Saving Motor Controller: PM2 motor controller is a basic electronic hardware to control automa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "9032 : Automatic regulating or controlling instruments and apparatus Thermostats and pressure switches: 9032.80 - Other instruments and apparatus 10%" The Chapter Note 6 of Chapter 90 reads as follows: - "6. Heading No. 90.32 applies to: (a) Instruments and apparatus for automatically controlling the flow, depth, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and (b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the desired value and gives a signal (generally in the form of a modulated current). (C) A starting, stopping or operating device (generally contacts, switches or circuit breakers, reversing switches or, sometimes, relay switches) which supplies current to an actuator in accordance with the signal received from the control device. An automatic regulator within the meaning of Note 7(b) to this Chapter consists of the devices described in (A), (B), and (C) above, whether assembled together as a single entity or in accordance with Note 3 to this Chapter, a functional unit. If they do not conform to the definitions outlined above, these devices are to be classified as follows: (1) Electrical measuring devices generally fall in headi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion force, level, pressure, flow or temperature." He also relied on the Explanatory Note to 8537, which reads as follows: - "These consist of an assembly of apparatus of the kind referred to in the two preceding headings (e.g., switches and fuses) on a board, panel, console, etc., or mounted in a cabinet, desk, etc. They usually also incorporate meters, and sometimes also subsidiary apparatus such as transformers, valves, voltage regulators, rheostats or luminous circuit diagrams. The goods of this heading vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machine-tools, rolling mills, power stations, radio stations etc., including assemblies of several....