2005 (2) TMI 322

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....man, Member (T)]. - The issue involved in these appeals is classification of special type of Switches used in washing machines under the Customs Tariff. According to the appellants, the items are classifiable under Chapter Heading 8536.50. However, the Commissioner (Appeals) in the impugned order has classified the goods under Chapter Heading 91.07. 2. Shri K. S. Ravishankar, leared Advocate ap....

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....he decision of the CEGAT in the case of Videocon Appliances v. Collector of Customs, Pune, reported in 2001 (127) E.L.T. 836 (Tri. - Del.) wherein it is held that Timers for washing machines, being without the clock and not being in the nature of watch movement described in Note 3 to Chapter 91 of Customs Tariff Act, 1975 are not classifiable under Heading 91.07 and is classifiable under sub-headi....

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....o state that NAKAGAWA switches UT - INT-2 T7BOG, UT - INT-5T6DO1 and UT - INT-7 T7D24 are 230 Volt, 0.7 Amp. multipoint multi-delay mechanically operated switched. These can be used to make/break one or more contacts after a crudely adjustable delay. The delay is provided by a set of cams. Each switch consists of a rotary spindle and 1 set of cams operating a series of contacts, that s....

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....These are just simple electrical switches with coarsely adjustable delayed switching action." Revenue wants to classify the item under Heading 91.07 which reads as follows :- "91.07 Time switches with clock or watch movement or with synchronous motor." Note 3 of Chapter 91 reads as follows :- "CHAPTER 91 Clocks and watches and parts thereof Notes : xxx    &....