1987 (6) TMI 260

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....i D.K. Shah, J.D.R., for the Respondent. [Order per : I.J. Rao, Member (T)].  - The appellants imported under a Bill of Entry No. D. 839, dated 6-11-1978 insulators. These were assessed to Customs Duty under Tariff Heading 84.18/27(1). Subsequently the importers felt that the goods were correctly classifiable under Heading 84.18/27(7). Their refund application was rejected. As a consequ....

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.... line as part of overhead equipment. He submitted that there is no difference between distribution and transmission insofar as Southern Railway is concerned, because the electricity is generated by the Railway. Shri Chandrasekhar argued that no distinction need be made between transmission line and distribution line because anything between the points of generation and consumption would be electri....