https://www.taxtmi.com/caselaws?id=123188 Automatic Voltage Stabilizers were examined against Sl. No. 255 of Notification No. 5/98, which granted concessional duty to goods other than Programmable Process Controllers. The notification's explanation treated a Programmable Process Controller as an automatic regulator of electrical quantities, or an apparatus for automatically controlling non-electrical quantities through an electrical phenomenon varying with the factor controlled. Because Automatic Voltage Stabilizers regulate electrical voltage to maintain a constant supply despite input fluctuations, they answer that description and fall within the excluded category. On that basis, they are not eligible for the exemption under Sl. No. 255. en-us Thu, 27 Dec 2007 00:00:00 +0530 Mon, 10 Sep 2012 10:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123188 Automatic Voltage Stabilizers were examined against Sl. No. 255 of Notification No. 5/98, which granted concessional duty to goods other than Programmable Process Controllers. The notification's explanation treated a Programmable Process Controller as an automatic regulator of electrical quantities, or an apparatus for automatically controlling non-electrical quantities through an electrical phenomenon varying with the factor controlled. Because Automatic Voltage Stabilizers regulate electrical voltage to maintain a constant supply despite input fluctuations, they answer that description and fall within the excluded category. On that basis, they are not eligible for the exemption under Sl. No. 255. Case-Laws Central Excise Thu, 27 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123188