1997 (11) TMI 317

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....my, Consultant, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. -  These are two appeals filed by the department against the orders passed by the Collector (Appeals). In the impugned order, he held that a reading of the notification would indicate that there is only condition to be fulfilled to come within the scope of notification and that condition is that it should be des....

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....m 200 V upto 1000 V. He, therefore, pointed out that it does not come within the parameters and description mentioned in the notification, in view of the fact that it functions from 200 V itself. He pointed out that if the intention of the legislature was otherwise, they should have used that apparatus or regulators designed for functioning upto 1000 V. He, therefore, pointed out that the above sa....

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....s which are designed for use in circuits of 400 V or over are entitled for the benefit of the notification. Therefore, it is very clear that it is only those apparatus or regulators which are designed for use in circuits of 400 V or over, are entitled for the benefit. In the present case, it is designed in such a way that it can function even under a circuit of 200 V. Therefore, the goods in quest....