1997 (9) TMI 280

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  The appellants drew our attention to the Circular No. COD/11/96, dated 16-4-1996 circulated by the Under Secretary of the Cabinet wherein Committee of Secretaries have permitted the appellants to persue the matter before the Tribunal by giving clearance. Accordingly, we proceed to hear both the sides to pass this order. 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts; insulated electric wire, cable, bars, strip and the like whether or not fitted with connectors; carbons, brushes, are lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes; insulators of any materials; insulating fittings for electrical equipment; electrical conduit tubing and joints therefor, of base metal lined with insulating mater....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lants' unit submitted that there was a mistake on the part of the appellants in claiming under 90.28(2) before the authorities below but it is correctly classifiable under 85.18/27(3) of the Central Excise Tariff Act. He submitted that it is not electrical capacitors but only the electrical apparatus as mentioned under Item sub-clause (3). It was also mentioned by him that this type of protection ....