1987 (10) TMI 248

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....tions, for the Respondent. [Order per : I.J. Rao, Member (T)].  - The question that arises for decision in this appeal is whether Resistors (Resistance Coil) imported by the respondents are entitled to the benefit of Notification No. 172-Cus/77. The Respondents plead that the goods are part of Potentiometer and cannot be considered as Resistors. The Revenue who filed the appeal argued t....

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....e explanatory note to CCCN according to which Potentiometer is a resistor. 3. The ld. Representative of the Appellants submitted that the wattage of the potentiometer under which the goods go in one watt. He emphatically stated that the imported goods were not resistors inasmuch as they did not have any leads but were wound coils. Further no value was written on the goods, whereas on every resi....