https://www.taxtmi.com/caselaws?id=88552 Motor running capacitors were treated as power capacitors for Notification No. 188/87-Cus., because the ISI specifications showed that motor capacitors are a recognised type of power capacitor used with asynchronous motors in single-phase systems. The narrower argument that they were outside the term "power capacitors" was rejected, and the appellate view distinguishing motor capacitors from power capacitors was held to be incorrect. Accordingly, the goods fell within the notification's excluded category and did not qualify for concessional treatment; the order-in-original was restored and the revenue's appeal succeeded. en-us Tue, 03 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88552 Motor running capacitors were treated as power capacitors for Notification No. 188/87-Cus., because the ISI specifications showed that motor capacitors are a recognised type of power capacitor used with asynchronous motors in single-phase systems. The narrower argument that they were outside the term "power capacitors" was rejected, and the appellate view distinguishing motor capacitors from power capacitors was held to be incorrect. Accordingly, the goods fell within the notification's excluded category and did not qualify for concessional treatment; the order-in-original was restored and the revenue's appeal succeeded. Case-Laws Customs Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88552