1996 (9) TMI 281

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.... Shri M. Jayaraman, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector, Customs (Appeals), Bombay dated 14-2-1987. 2. The ld. representative of the appellants stated that they imported Thermistors by Air. These were assessed under heading 85.18/27(1). 3.  They claimed reassessment under heading 85.18/27(....

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....pplications of thermistors imported by them. These may be considered and the matter may be decided accordingly. 7. The ld. DR stated that it can be seen from order-in-original that the item is not of the specifications indicated in heading 85.18/27(3) and, therefore, the claim was rightly rejected by the A.C. Since their contention remained unsubstantiated at the Collector (Appeals) stage,....

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....al data at the back of the pamphlet of Larsen & Toubro Ltd. itself. This shows the supply of voltage 240V, 50Hz or 415V, 50Hz. This is crucial because heading 85.18/27(3) is governed by a proviso which reads as follows: "Provided that the articles are designed for use in circuits of 400 volts or above, or of 20 amperes or above or for use with motors of 1.5 kilowatts or above  ... &emsp....