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<h1>Tribunal rules Voltage Stabiliser not subject to duty; computer is</h1> The appeal was partly allowed as the Tribunal held that the Voltage Stabiliser is not chargeable to countervailing duty, but the computer is. - 1984 (15) ... - The appeal was about whether D.B.E. Computer Voltage Stabiliser was chargeable to countervailing duty. The appellants imported a Computer System consisting of DBC and Voltage Stabiliser. The Tribunal held that Voltage stabiliser is not chargeable to countervailing duty, but the computer is. The appeal was partly allowed.