TaxTMI 
TaxTMI 
2025 (8) TMI 511
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....vestigation branch of the Custom House i.e. SIIB, investigated the case and were of the view that the subject items B.C.M. and I.B.U. differ from an electronic automatic regulator and are classifiable under CTH 8537 1000 attracting 5% BCD under Notification No. 152/2009 (Sl. No. 858). However, after issue of SCN, the Ld. Commissioner in the impugned order held that the imported B.C.M. and I.B.U. are classifiable under CTH 9032 8910 as declared by respondent and not under 8537 1000 and accordingly dropped the demand and consequent liabilities. Hence department is before this Tribunal in appeal. 3. Ld. Authorized Representative Smt. Anandalakshmi Ganeshram, appeared for the appellant-department and Smt. A. Aruna, Ld. Counsel appeared for the respondent. 3.1 Smt. Anandalakshmi Ganeshram the Ld. AR representing Revenue submitted that the Ld. Adjudicating Authority erred in holding that the impugned item is classifiable under CTH 903289 on the grounds that the impugned item is not a board/ panel/ console/ desk/ cabinet simpliciter, the function are much more than that of numerical control apparatus and the goods do not fall under the exclusion mentioned in the HSN Explanatory Note....
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....n a desired value. As stated by the appellant; or * Programmable Controllers (CTH 8537), which are digital apparatus using programmable memory to control machines via logic, sequencing, timing, counting, and arithmetic functions. As stated by revenue. 5. The classification of choice by the rival parties is as below (underlined); Appellant 9032 AUTOMATIC REGULATING OR CONTROLLING 9032 10 - Thermostats: 9032 10 10 --- For refrigerating and air-conditioning appliances and machinery 9032 10 90 --- Other 9032 20 - Manostats: 9032 20 10 --- For refrigerating and air-conditioning appliances and machinery 9032 20 90 --- Other - Other instruments and apparatus 9032 81 00 -- Hydraulic or pneumatic 9032 89 -- Other 9032 89 10 --- Electronic automatic regulators 9032 89 90 --- Other 9032 90 00 - Parts and accessories Revenue 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments o....
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.... devices in the context of BCM). It is a multi-faceted electronic component that supports multiple functions, the foremost being the monitoring, controlling and regulating a gamut of automotive body electronics. They receive data from input devices and control the output devices, based on such data received through input devices, through actuators. n) BCM works on the basis of input received from the input devices and the output generated by devices like relay and solenoids. Between these two, are the algorithms and APIs (Application Programming Interface) that define what the action would be and how it will be performed. o) Further, it also functions as power distribution centre that supervise and controls functions related to car body such as lights, windows, security, door locks and access control and various comfort controls. It also operates as a gateway for bus and network interface to interact with remote electronic control units (ECU) for other systems p) BCM communicate with other on-board computers via the car's vehicle bus, and its main application is controlling load drivers actuating relays that in tum perform actions in the vehi....
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.... Operations depend on factor to be controlled Operations based on desired sequence of operations Operation operates basically by continuously monitoring and maintain the variable to be controlled such as pressure, flow, temperature, level etc. with/at pre- determined level No regulatory function Regulatory function by the continuously monitoring the desired value with actual value and bringing variable to be controlled to the desirable value Conventionally it is relay based panel for electric control with timer and switches Regulating apparatus for process control for continuous process governing Relay based panel has been upgraded to programmable controller commonly known as programmable logic controller by using micro processor for storing and doing sequence of operations Micro processors are used for doing complex storing and algorithms primarily for controlling. These are commonly known as controllers e.g. digital distributed control system, distributed control system 3. The matter has been re-examined by the Board in consultation with the Dept. of Electronics. Their opinion is reproduced below:- (i) The programmable controllers cove....