1997 (6) TMI 166

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....S.N. Ojha, JDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against order dated 26-11-1990 of Collector of Customs (Appeals). 2. The appellants imported a consignment of Mu-metal Housings. They claimed assessment under Heading 85.04.90 as parts of transformer. The Asstt. Collector rejected this claim as unsubstantiated since no catal....

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....r being encased in Mu-Metal Housing and this would indicate that the function of the impugned good is merely housing the transformer. It may be an ancilliary to a transformer but it cannot be called a part of transformer. 5. We have heard both sides. Extract from Book "Public Address System" by Vivian Capel published by Keith Dickson Publishing Ltd., London were produced by the appellant i....

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.... The literature also indicates that 'Mu-metal is metallic alloy with a high permeability and a low hysteresis loss that makes it excellent for magnetic shielding'. 6. It was contended before us that the housing does not serve the purpose merely of encasing the transformer but actually takes part in actual functioning of the transformer in as much as it cuts out the unwanted signals whic....

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....ormer inside. These can be positioned almost anywhere without suffering from hum, so if transformers must be used, it is well worth-while to use mu-metal screened ones inspite of their cost. 7. The leaflet of the appellants themselves which is placed at page 4 of the supplementary paper book indicates that audio transformers are housed in a compact mu-metal case with screw-in coupling for ....