1997 (1) TMI 330

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Integrator 90.28(1) 2. Potential & Current transformers 85.01(1) 3. Recorders 90.28(1) 4. Chart Paper 48.01/21(1) 5. Pens 90.03/09 The appellants claimed reassessment of goods as under : 1. Power Integrator 90.28(2) 2. Potential & Current Transformers 85.01(1) 3. Recorders Chart paper Pens 90.29(1) The claims were rejected and Collector (Appeals) upheld the order. Hence this appeal. 2. Arguing for the appellants, ld. Advocate submits that he is not pressing his claim in regard to Chart paper and Pens and pressing his claim only for Power Integrators, and Potential & Current Transformers and Recorders. He submits that Collector (Appeals) erred in relying on catalogue to arrive at a finding in regard to electri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to work only with the help of transformers, which are both step-down and step-up, it cannot be said that these instruments are designed for use in circuit of 400 volts or more and cannot be used in circuits of less than that voltage. He, however, concedes that Collector (Appeals) has not gone into all the aspects of the matter nor any technical opinion appears to have been placed before Collector. 4. We have heard both sides. 90.28(2) refers to instruments or apparatus for measuring or checking electrical quantities, it such instruments, apparatus or regulators are designed for use in circuits of 400 volts or above. What is of prime relevance here is that an instrument must be so designed as can to be used in circuits of 400 volts or....