Evans Consoles merit classification under heading 8537

In re Evans Consoles Corporation (CAAR Delhi) Product under consideration is described as ‘Evans Consoles’ in the product literature, which is equipped with switches, electric motors and other electronic equipment, meant for performing specialized functions. These Consoles will be designed according the requirements of the customers in India as per the contracts, will be manufactured and assembled prior to shipment, but will be presented in disassembled form for assessment before the Customs. Therefore, I find that the disassembled Consoles, even after factoring in the absence of c...