Electrical goods classification: amperometers, voltameters and galvanometers fell under entry No. 7, not unclassified goods.

Amperometers, voltameters and galvanometers were treated as electrical goods falling under entry No. 7 of Notification No. ST-7096/X1012-1965, because they were not instruments meant for generation, distribution or transmission of electrical energy. Applying the earlier ruling on ammeters and voltameters, the Court extended the same classification reasoning to amperometers and voltameters, and held that galvanometers, as instruments used for measuring electrical energy, also fell within the same entry. The items were therefore not unclassified goods and were not liable under entry No. 7-A.

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Issues: Whether amperometers, voltameters and galvanometers were taxable at 10 per cent under entry No. 7 of Notification No. ST-7096/X1012-1965 dated 1st October, 1965, or at 7 per cent under entry No. 7-A, or whether they were unclassified items.

Analysis: The Court applied the earlier decision which had held that ammeters and voltameters were not instruments meant for generation, distribution or transmission of electrical energy and were covered by entry No. 7 of the notification. On that same reasoning, amperometers and voltameters were treated as electrical goods falling within entry No. 7. Galvanometers, being used for measuring electrical energy, were also held to be electrical goods covered by the same entry.

Conclusion: Amperometers, voltameters and galvanometers were held to fall under entry No. 7 of the notification and not to be unclassified items or liable under entry No. 7-A.

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