1996 (6) TMI 170

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.... for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein imported Insulating screen and blade and claimed reassessment under Heading 85.18/27(3), of the CTA, 1975 as against the original assessment under Heading 85.18/27(1) on the ground that the item was a component part of air circuit breaker manufactured by them. The authorities below have rejected....

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....o the appellant acts as insulator between three poles of a circuit breaker. Therefore he submits that classification claimed by them should be accepted and the order of the lower appellate authority be set aside. 3. Ld. DR Shri Ali while reiterating the finds of the authorities below submits that there is no mention at all of the item `insulating screen' contained in the catalogue which on....