SIEMENS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, NASHIK

JUDGEMENT

(1.) THE appeals are directed against Order -in -Appeal No. AKP/NSK/150 & 151/2011, dated 30 -6 -2011 passed by the Commissioner of Customs & Central Excise (Appeals), Nasik; and Order -in -Original No. 23/CEX/2011, dated 27 -9 -2011 passed by the Commissioner of Customs & Central Excise, Nasik. As the issue involved in all these appeals is common, they are taken up together for consideration. The appellant, M/s. Siemens Ltd., Nasik is a manufacturer of 'Programmable Logic Controllers'. The appellant sought classification of the said goods as 'automatic data processing machines' falling under CETH 84.71 of the Central Excise Tariff, or in the alternative they contended that the goods manufactured by them would be classifiable under CETH 9032. However, it is Revenue's contention that the goods are classifiable under CETH 8537 and duty is payable on such goods under that heading.

(2.) THE learned counsel for the appellant made the following submissions:

(3.) AFTER conclusion of the arguments by both the sides on 17 -10 -2013, both the sides were directed by the Bench to file synopsis of their submissions by 25 -10 -2013. In their submissions received on 31 -10 -2013, the appellant along with their written submissions have enclosed certain additional documents, namely, product literature of the goods involved in the impugned order, affidavit dated 31 -10 -2013 of Shri Milind Kulkarni, Head Factory Automation of the appellant firm, certain technical write ups and block diagrams of the products, certificates/depositions of some of the customers of the appellants and have requested that these also be taken on record.