2002 (9) TMI 894

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....Chennai - -<br>Central Excise<br>S.L. Peeran (J) and Jeet Ram Kait (T), Members For Appellant: A. Jayachandran, DR For Respondents: Parthasarathy and R. Raghavan, Advs. JUDGMENT Jeet Ram Kait, Member (T) 1. In all these 3 appeals common question of law and fact arises and hence they are taken up together for disposal as per law. 2. The question that arises for consideration is ab....

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....t and was interconnected to the furnace by means of pipes/cables, hoses. They do not perform one definite function but perform 2 different functions. In other words, it was contended that the furnace acts as heating mechanism whereas the control panel acts as a mechanism for regulating/supplying the flow of electricity. It was also contended that the provisions of Notification No. 83/92-CE dated 1....

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....as been decided by the Tribunal in the following cases: (i) CCE v. Numeric Electronics Pvt. Ltd., 2001 (138) ELT 1202 wherein it has been held that batteries supplied alongwith UPS system are required to be classifiable as component of UPS systems and not in its separate heading. (ii) Kumar Traders v. CCE, Calcutta, 2001 (129) ELT 741 wherein also it was held that fan regulators ....

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....e classified as wires and cables under heading 85.44 and if they are used as television sets antenna wire and aerials were classifiable as 85,29. 5. On a careful consideration of the submission we notice that the Commissioner (Appeals) in the impugned order has noticed the function of control panels, which have been designed specifically and are dedicated to the furnace in order to make it a si....