1998 (3) TMI 273

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....Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the benefit of Notification No. 188/87-Cus., dated 29-4-1987 to the goods imported which were described as "Motor Running Capacitors" (MRC in short). In the invoice, the goods had been referred to as "Ducati Plastic Film Capacitors". Before the adjudicating authority, the goods were referred a....

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....dicating authority had referred to the ISI specification : 1885-1977 wherein different types of power capacitors used in the field of electrical engineering had been defined. The power capacitors had been divided into various heads and motor capacitors were one of them. The MRC has been defined as capacitor which, used in conjunction with an auxiliary winding of the motor, increases the maximum at....

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....der Notification No. 188/87-Cus., dated 29-4-1987, paper capacitors, power capacitors, medium and high frequency capacitors and disc ceramic capacitors were not eligible for concessional rate of duty under that Notification. 6. As the Appellate Authority had set aside the order of the adjudicating authority on the ground that the motor capacitors were different from the power capacitors an....