2018 (1) TMI 825

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....f Automatic Tap, when the hands of the user breaks the infrared beams, the device is activated and the flow of water commences. In the case of Automatic Urinal and WC Flushing Systems, the system gets activated when the person moves away and flushing happens. The appellant classified the products under CETH 854390, since they commenced manufacture in 1998. In the budget of 2014, a concessional rate of duty of 10 per cent was prescribed for the goods falling under Chapter 84 and 85. This exemption notification remained in force from 17/02/2014 of 31/02/2014. The Department was of the view that the appellant had wrongly classified the product under 854390 and cleared the same by paying duty at the rate of 10 per cent. The Original Authority v....

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....Flushing System for WC:- In respect of the items at (ii), (iii) the appellant manufactures only the electronic device which is operated through batteries and mounted on the water lines and placed on the wall. After someone uses the urinal/ WC and moves away, the sensor in the system operates the flow of water and cleans urinal/ WC. It is to be noted that the electronic device manufactured by the appellant does not come fitted on any WC or Urinal. The competing CETH, 8481 as well as 9032 are copied below for ready reference. 8481 Taps cocks, valves and similar appliances for pips, boiler shells, tanks, vas or the like, including pressure- reducing valves and thermostatically controlled valves. 84811000 Pressure- reducing....