Automatic voltage controls qualified for auxiliary duty exemption under Notification No. 105/89-Cus. as exempt instruments

Automatic voltage controls were treated as falling within Notification No. 105/89-Cus., which exempts electric measuring, checking, analysing or automatic controlling instruments and apparatus, including instruments that automatically regulate electrical quantities. The departmental examination report identified the goods as automatic voltage controls, and that description was accepted as bringing them within the exempted category. The note states that the fact the goods had already left Customs charge was immaterial, and the goods were regarded as eligible for auxiliary duty exemption under the notification.

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Issues: Whether the goods described as automatic voltage controls were eligible for exemption from auxiliary duty under Notification No. 105/89-Cus.

Analysis: The examination report prepared by the Customs authorities described the goods as automatic voltage controls. Notification No. 105/89-Cus. exempted electric measuring, checking, analysing or automatic controlling instruments and apparatus, and its explanatory clause covered instruments automatically regulating electrical quantities. In view of the departmental examination report, the fact that the goods had left Customs charge was held immaterial, and the identity of the goods as falling within the exempted category was accepted.

Conclusion: The goods were held eligible for exemption from auxiliary duty under Notification No. 105/89-Cus., and the appeal succeeded.

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