System/Guest Inn link or Mastero' used by hotels was classifiable as Thermostats under excise law

GST/Excise & Customs: Where assessee was engaged in manufacture of 'Guest Room Control Systems' of different types mainly used by hotels for installing in their guest rooms and these systems were of four types, namely (i) Power Link/Power Innlink, (ii) Energy Link/Energy Innlink, (iii) Conf link/Conf Innlink, and (iv) Guest Link/Guest Innlink or Mastero, out of four systems, system 'Guest Innlink or Mastero' was classifiable under Heading No. 9032 11 and parts thereof would be classifiable under

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