TaxTMI 
TaxTMI 
2001 (1) TMI 159
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....the product under heading 8536.90 This classification was not accepted. Notices were issued proposing to deny it, to confirm the classification earlier claimed and approved. The notices also proposed recovery of duty short paid, caused by the difference between the duty payable under each of the two headings. The Assistant Colector confirmed the classification of the goods under heading 8543, and consequent liability to duty. On appeal filed by the manufacturer against this order the Collector (Appeals) accepted the classification claimed by the manufacturers. Hence these appeals by the department. 2.Headings 8536.90 and 85.43 reads as follows : "85.36 - Electrical apparatus for switching or protecting electrical circuits, or for making c....
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....trical supply of light to an electrical load described as heater or bulb. This shows it to be a switch in an electrical circuit. What we have gathered during the hearing is that it is an apparatus incorporating an electrical switch, which regulates the supply of voltage to the object, fan, electric lamp etc. to which it is connected. 5.The department's appeal emphasises the fact that the use of the product is to regulate the flow of electricity to the object in question, and therefore cannot be treated merely as an apparatus for making or protecting switching, or making connection or in electrical circuits. 6.Both headings are a reproduction of respective headings in the Harmonised System of Nomenclature (HSN) and reference to the Explana....
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.... controller is used for making connection to electric circuit, for which a diagram is relied upon, is equally unacceptable. The diagram is misleading. It shows the power controller to be only a switch, by displaying a symbol used to portray a switch in such circuit diagrams. The article is much more than a switch. If it were only a switch, there would be no requirement for so constructing as to render it suitable for regulating the voltage. No manufacturer would spend money for making such a product nor would anyone buy it, if it were to put to use only as a switch. 8.Equally unacceptable is the claim that the article is used for protecting electrical circuits. No technical or other evidence has been cited to show that it has any features ....
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....the introductory provisions of Explanatory Notes of heading 84.79 concerning machines and mechanical appliances having individual functions applies mutatis mutandis to the appliances and apparatus of this heading. The introductory part of that note reads as follows : "This heading is restricted to machinery having individual functions, which : (a) Is not excluded from this Chapter by the operation of any section or Chapter Note and (b) Is not covered more specifically by a heading in any other Chapter of the Nomenclature and (c) Cannot be classified in any other particular heading of this Chapter since: (i) No other heading covers it by reference to its method of functioning, descriptio....
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....t will be clear that the second part of the note refers to individual functions of machines in order to distinguish them from parts of machinery; that is what the note says, and explains that it is for this purpose provides guidelines to determine what "individual functions" are. It will be clear that the article in question is covered by clause (A) of the note. It is an apparatus whose function can be performed distinctly from, and independently of, any other machine or appliance. The example given of air humidification and dehumidification as functions which can be performed by appliance operating independently of any other machine is significant. An air humidifier, even if designed to be mounted an ozone generator, in conjunction with, w....