1985 (3) TMI 161

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....hikrishnan, JDR, for the Respondent. [Order per : K. Prakash Anand, Member (Technical)]. - In this matter, which was a Revision Application before the Government of India and, now, appeal before the Tribunal, the appellants have imported special switchboard pilot wire relay which have been assessed by the Customs under item 85.18/27(1). The appellants have claimed refund of duty on the groun....

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....at the relays are used in a system of above 400 Vs. Shri Mukundarajan further stated that the Madras Customs House has issued a Public Notice No. 37/78 dated 22nd February, 1978 pertaining to tariff advices on the classification of various products. This public notice included classification of relays under 85.18/27(3) CTA, provided it is established that the relay is to be used "to protect or con....

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.... the pilots recommended are of 250 V. grade. He has conceded that, as the appellants have claimed, what should guide the decision as regards classification, is not mere input ratings as indicated but the undoubtful fact that the relay has been designed to protect much higher voltage systems. 4.  We have carefully considered the submissions made before us and the evidence on record. On goin....