https://www.taxtmi.com/caselaws?id=32574 Automatic voltage stabilizers were considered under Sl. No. 255 of Notification No. 5/98, which covered goods of CSH 9032.80 except programmable process controllers. Applying the notification's own explanation and relying on technical literature and opinions from the Bureau of Indian Standards and the Directorate of Telecommunication, the Tribunal found that voltage stabilizers only regulated incoming voltage to a desired output range and did not operate as programmable process controllers. They were therefore entitled to the concessional rate of duty, and the Revenue appeal failed. en-us Tue, 30 Sep 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32574 Automatic voltage stabilizers were considered under Sl. No. 255 of Notification No. 5/98, which covered goods of CSH 9032.80 except programmable process controllers. Applying the notification's own explanation and relying on technical literature and opinions from the Bureau of Indian Standards and the Directorate of Telecommunication, the Tribunal found that voltage stabilizers only regulated incoming voltage to a desired output range and did not operate as programmable process controllers. They were therefore entitled to the concessional rate of duty, and the Revenue appeal failed. Case-Laws Central Excise Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32574