Semi-conductor classification for thyristors upheld, securing notification benefit and defeating the Revenue's refund challenge.

Thyristors were treated as semi-conductor devices for tariff purposes because the HSN, Section XVI and Heading 8541(III) specifically describe them as similar semi-conductor devices. The classification accepted by the Collector (Appeals) was supported by the tariff literature, and the contention that thyristors fell outside the scope of semi-conductors was rejected. As the imported goods were within the notified category, the basis for denying the benefit of Notification No. 91/89 was not made out, and the Revenue's challenge to the refund grant failed.

---

---

Issues: Whether thyristors are semi-conductor devices eligible for the benefit of Notification No. 91/89 dated 1-3-1989 as amended, and whether the Revenue's appeal against grant of refund deserved interference.

Analysis: The imported goods were examined with reference to the HSN, Section XVI, Heading 8541(III), which specifically describes thyristors as similar semi-conductor devices. On that basis, the classification accepted by the Collector (Appeals) was supported by the tariff literature and the contention that thyristors were outside the scope of semi-conductors was rejected. As the goods fell within the notified category, the basis for denying the benefit was not established.

Conclusion: Thyristors were held to be semi-conductor devices, the benefit of the notification was upheld, and the Revenue's challenge failed.

---