Judgment:
Per Jyoti Balasundaram
The classification of twist control panel top and base manufactured by the assessees herein is in dispute in the present appeal according to the Revenue the items are parts solely or principally for use in apparatus of Heading 85.37, while according to the assessees, whose claim has been accepted by the lower appellate authority, is that the items are classifiable under CET sub-heading 8450.90 which covers parts of household or laundry type washing machines.
2. We have heard both sides. Chapter 85.37 covers boards, panels, consoles, desks, cabinets etc. equipped with two or more apparatus of Heading 85.35 or 85.36 for electric control or the distribution of electricity “... other than switching apparatus of Heading 85.17. The assessees have explained that the panels on the top of the washing machines are not panels covered by Heading 85.37 for the reason that they are not equipped with two or more apparatus of Heading 85.35 or 85.36 and rely upon the decision of the Tribunal in IFB Industries Ltd. Vs. Commissioner of Customs, Goa - 2001 (131) ELT 213 wherein it has been held that the programmer for washing machines merit classification under SH 9032.89 and not under CTA sub-heading 8537.10. We note that the Department has not been able to satisfy us that washing machine panels on which the parts in dispute are fitted are panels equipped with two or more apparatus of Heading 85.35 or 85.36 so as to qualify for coverage under Heading 85.37. Since the panel itself has not been established to be the kind of panel referred to and covered by Heading 85.37, the parts of such panel cannot fall for classification under Heading 85.38. We, therefore, reject the claim of the revenue that the classification of the disputed items fall under Heading 85.38 and uphold the impugned order of classification of the items under CET sub-heading 8540.90 and reject the appeal. The cross-objections are in the nature of comments upon/reply to the Department’s appeal and therefore rejected.