https://www.taxtmi.com/caselaws?id=77881 A voltage stabilizer was held classifiable as electronic goods rather than electrical goods under the competing tariff entries. The Court construed the entries by their language and scope, noting that goods falling under the electrical category are those usable only with electrical energy, whereas the electronic category covers devices operating through electronic components and principles. Accepting the Tribunal's factual findings on the stabilizer's nature, components, and working, the Court held that the device regulated voltage for appliances and was not concerned with generation, distribution, or transmission of electricity. The Tribunal's classification was upheld and the Revenue's challenge failed. en-us Wed, 11 Aug 2010 00:00:00 +0530 Tue, 19 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77881 A voltage stabilizer was held classifiable as electronic goods rather than electrical goods under the competing tariff entries. The Court construed the entries by their language and scope, noting that goods falling under the electrical category are those usable only with electrical energy, whereas the electronic category covers devices operating through electronic components and principles. Accepting the Tribunal's factual findings on the stabilizer's nature, components, and working, the Court held that the device regulated voltage for appliances and was not concerned with generation, distribution, or transmission of electricity. The Tribunal's classification was upheld and the Revenue's challenge failed. Case-Laws Central Excise Wed, 11 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77881