1997 (1) TMI 330

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....ods as follows :   1. Power 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. Arg....

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....m. 3. Arguing for the revenue, ld. DR submits that this instrument measures power consumption with the help of a step-down and step-up transformers. Intervention of transformer therefore, would prove that the instrument by itself is not designed specifically for use in circuits of 400 volts or over. If the instrument has 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....