1996 (5) TMI 134

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....resident]. - Appellant imported Thyristor Fuses and the goods were assessed and duty paid and cleared. Duty was levied on the basis that the goods attracted Tariff Item 85.18/27(1). Subsequently, the appellant filed a refund claim on the ground that the goods fall under Tariff Item 85.18/27(3) for which rate of duty is less. The Assistant Collector as well as the Collector (Appeals) rejected the....

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....making or breaking electrical circuits for the protection of electrical circuits etc. as contemplated in clause (3). The dispute is only whether these fuses are designed for use in circuits of 400 volts or above or of 20 amperes or above or for use in motors of 1.5 KWs or above. 4. The appellant has placed before us the literature of the manufacturer regarding these fuses at page 25 of the p....