Appellate decision: Rotary sub-standard meters not classified as electricity supply meters. Goods reclassified under Item 68.

IN RE : ANDHRA PRADESH ELECTRICAL EQUIPMENT CORPN.

IN RE : ANDHRA PRADESH ELECTRICAL EQUIPMENT CORPN. - 1982 (10) E.L.T. 744 (G. O. I.) The Government of India considered the classification of Rotary sub-standard meters under Item 33E of the Central Excises and Salt Act, 1944. They observed that these meters are not classifiable under Item 33E as they are not recognized as electricity supply meters. The Appellate Collector correctly determined that the goods do not fall under Item 33E, and the review proceedings were dropped. The classification of the goods under Item 68 of the Central Excise Tariff was left open.