1997 (1) TMI 189

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.... Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the imported induction coils. The goods were originally assessed to duty under Heading No. 8504.31 of the first Schedule to the Customs Tariff Act, the Importers M/s. Seaclas Ltd. Madras filed the refund claim seeking reassessment under Heading No. 8514.90 as parts of induction furnace. The claim was....

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....nance could not function without these coils. 4. The respondents had also pleaded before the appellate authority that the classification under Heading No. 8504.31 was not correct in any way as their goods were not transformers. Tariff Heading 8504.31 related to transformers having a power handling capacity not exceeding 1 KVA. It was their contention that power handling capacity of the induc....