2023 (12) TMI 1078

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....elow. Appeal No. Show-cause Notice Period Order-in-Original Order-in-Appeal C/1666/2011 14.10.2009 15th April 2009 to September 2009 No. 418/2009 (AC (SIIB) dt. 26.12.2009 No. 15/2011 dt. 05.04.2011 C/1775/2011   September 2009 No. 261/2009 (AC (SIIB) dt. 30.09.2009 No. 13/2011 dt. 05.04.2011 Since the issue involved in these two appeals is with regard to the classification of the product 'Frequency Converter' (variable speed drive), they are taken up together for disposal. 2. The Appellants, M/s ABB Limited, are engaged in the manufacture of Automation Products, Distribution Control Systems, Control and Relay Panels, Air Circuit Breakers (ACBs), Low Voltage Products etc. They imported....

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....ad classified the said products under Chapter Heading 8536 69 10/90. The Commissioner (Appeals) had observed that the plugs and sockets are claimed as parts of frequency converter by the appellant, but however, the said items are known and used in the industry for the purpose of making connections to or in any electrical circuits. The invoices are the testimony for the facts that these items have independent existence. It is further submitted that the appellant has not furnished any technical write-up to disprove the above proposition. These items are not only used in frequency converter but are also sold in units for retail sale. The subject items being of general in nature and manufactured to technical parameters has been classified under....