https://www.taxtmi.com/caselaws?id=123186 Automatic voltage stabilizers were held to fall outside the concessional rate under Sl. No. 255 of Notification No. 5/98 because the notification extended relief only to goods other than programmable process controllers. The explanation treated programmable process controllers as including an automatic regulator of electrical quantities, and voltage stabilizers, by maintaining supply at a constant voltage despite input variations, perform that regulatory function. They were therefore classified within the excluded category and not entitled to the exemption. en-us Wed, 26 Dec 2007 00:00:00 +0530 Mon, 10 Sep 2012 10:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123186 Automatic voltage stabilizers were held to fall outside the concessional rate under Sl. No. 255 of Notification No. 5/98 because the notification extended relief only to goods other than programmable process controllers. The explanation treated programmable process controllers as including an automatic regulator of electrical quantities, and voltage stabilizers, by maintaining supply at a constant voltage despite input variations, perform that regulatory function. They were therefore classified within the excluded category and not entitled to the exemption. Case-Laws Central Excise Wed, 26 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123186