1988 (11) TMI 175

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.... under Item 85.18/27(1) instead of Item 85.18/27(3), under which they were originally assessed. The Assistant Collector held that fuse bodies are correctly assessable to duty under sub-item (1) of Item 85.18/27 and confirmed a part of the demand amounting to Rs. 8,858.51 paise. 2. The Collector of Customs (Appeals) rejected the appeal and upheld the Assistant Collector's order after considering the appellant's grounds in detail. Hence the present appeal. 3. We heard Shri S. Subramanian, Consultant for the appellants, considered the written arguments filed by Shri Nair, the learned SDR and the counter arguments filed by Shri Subramanian on behalf of the appellants. 4. When the fuse bodies were imported they were classified under Hea....

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....cordiorite and, therefore, the item falls outside the scope of Heading 85.26 and is correctly classifiable under Heading 85.18/27(3). 6. They also submitted that their plea against applying the Tariff Advice No. 2/80 to the present consignment which was imported long before the tariff advice was not considered by the Appellate Authority. 7. Shri Nair on behalf of the Revenue opposed the arguments. He argued that the expression "Electrical Apparatus for making and breaking electrical circuits for the protection of electrical circuits or for making connections to or in electrical circuits" appearing in Heading 85.19 of the CCCN. Similarly, the expression "insulating fittings for electrical equipment in the item (85.18/27) is reproduced ....