1997 (5) TMI 141

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.... JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute is in respect of imported Power and Measuring Control Panels for Extruder temperatures and pressure control as well as for heating and drive of extruders. These control panels were classified by the Asstt. Collector at the time of clearance under Heading 85.18/27(1) of the Customs Tariff. It was assessed unde....

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....sthana, ld. Counsel appearing for the appellants submitted that he is not pressing the claim of the party under Heading 84.59(2) but nevertheless is classifiable under 84.38(1). Alternatively he argued that if the item is not classifiable under Chapter 84 but it cannot be classified under 85.18/27(1) as held by the department and on the other hand it is appropriately classifiable under sub-clause ....

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....ng resistors; printed circuits; switch boards (other than telephone switch boards) and control panels; electric filament lamps and discharge lamps, arc-lamps; electronic valves and tubes; photo-cells; mounted piezo-electric crystals; diodes, transistors and similar semi-conductor devices; light emitting diodes, electronic micro-circuits; insulated electric wire, cable, bars, strip and the like whe....

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....at 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 KWs or above." 3. Shri G.D. Sharma countering the arguments submitted that Heading 85.18/27(3) refers to "Provided that the articles are designed for use in circuits of 400 Volts or above" and since the same has not been established and referring to the chapter no....