2015 (4) TMI 1314

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....orized Representative (DR), for the Appellant. Shri Z.U. Alvi, Advocate, for the Respondent. ORDER The respondent, an ancillary unit for M/s. Bharat Heavy Electricals Ltd., manufacture boxes of electrical motors, transformers, control panels, etc. The dispute in the present case is about classification of terminal box, PSTB Arrangement Tri-furcating box, neutral terminal box and sealing b....

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....de Order-in-Appeal dated 16-1-2006 set aside the Assistant Commissioner's order and allowed the appeal holding that the goods, in question, are the parts meant solely or principally with the electrical motors of Heading 8501. Against this order of the Commissioner (Appeals), the Department is in appeal. In respect of the Revenue's appeal, the respondent have filed a Cross Objection. 2. Hea....

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....ed the character of complete goods and hence are correctly classifiable under Heading 85.38 attracting Central Excise Duty @ 18% adv. and the same are not classifiable under Heading 85.03. He, therefore, pleaded that the impugned order is not correct. 4. Shri Z.U. Alvi, Advocate, the learned Counsel for the respondent, pleaded that the goods, in question, are mild steel boxes which are use....

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....ading 8538 overs "parts suitable for use solely or principally with apparatus of Heading 8535, 8536 or 8537. Headings 8535 and 8536 covers "electrical apparatus for switching or protecting electric circuit or for making connections to or in electric circuits". Heading 8537 covers "Board, panels, consoles, desks, cabinets, and other basis equipped with two or more apparatus of Heading 8535 or 8536 ....