1996 (10) TMI 272

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.... K.K. Jha, S.D.R., for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - These appeals are directed against the Order-in-Appeal No. 52/88-Ahmd., dated 8-7-1988 passed by the Collector of Customs, Bombay. 2. The appellants had imported 4 consignments claimed to be Inverter, Control Board/Card and Dual Firing Modules. They claimed these to be components for the manufacture o....

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....1(1) as parts of induction melting furnaces. In the alternative, he submits that even while these are classified as parts of control panels, they ought to have been classified under Heading 8518/27(3) as that sub-heading is specific to the impugned goods. 4. The ld. D.R. forcefully reiterated the department's arguments and submits the even in regard to alternative plea of classification un....

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.... electrical circuits, for the protection of electrical circuits or for making connections to or in electrical circuits, resistors, switch boards and control panels. This sub-heading, however, is qualified by a proviso that articles are designed for use in circuits of 400 volts or above or of 20 AMPS or above or for use with motors of 1.5 kilowatts. Collector (Appeals) has recorded that literature,....