Electrical goods classification: ammeters and voltmeters fall within the notification because they operate only through electrical energy.

Ammeters and voltmeters were treated as electrical goods for purposes of Notification No. ST-7096/X-1012-1965 because they function only when electrical energy passes through them and are instruments used with electrical energy. The notification covered electrical goods other than equipment, plants and accessories required for generation, distribution and transmission of electrical energy, and these instruments did not fall within that exclusion. The distinction drawn from the earlier welding electrode decision was that those articles could operate with other sources of energy, unlike ammeters and voltmeters. They were therefore assessable as electrical goods under the notification.

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Issues: Whether ammeters and voltmeters are "electrical goods" within the meaning of Notification No. ST-7096/X-1012-1965 dated 1st October, 1965.

Analysis: The relevant entry covered electrical goods other than equipment, plants and accessories required for generation, distribution and transmission of electrical energy. Ammeters and voltmeters are instruments used for measuring electric current and can perform their function only when electrical energy passes through them. They are not articles capable of being worked by any source other than electrical energy, and the earlier decision concerning welding electrodes was distinguished because those articles could be used with other sources of energy. The authorities relied upon by the assessee supported the view that instruments used with electrical energy and answering the description in the notification fall within the expression electrical goods.

Conclusion: Ammeters and voltmeters were held to be electrical goods and liable to be assessed accordingly.

Ratio Decidendi: An article used only with electrical energy and functioning through the passage of electrical energy through it is an electrical good for the purposes of the notification, unless it falls within the express exclusion for generation, distribution or transmission equipment.

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