2002 (9) TMI 351

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....pinion furnished by Professor, Power Systems and Drives, School of Electrical and Electronics Engineering, College of Engineering, Anna University and Professor and Head of Department of Electrical Engineering, IIT have also upheld the assessee's contention that the item is classifiable under Heading 90.32. The Commissioner (Appeals) has also referred to the Explanatory notes to CTH 90.32 before coming to his conclusion. The findings recorded by the Commissioner (Appeals) are reproduced herein below : "I have gone through the case records. As per the manual "Varispeed - 616G3 (VS-616G3) is a high-performance/low noise general purpose inverter provided with multi-functions and is an improved version of VS 616 GH. By employing a newly design....

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....lue, stablished against any disturbances, by constructively or periodically measuring its actual value. While examining point B-1 of the October '95 conference of Commissioners held at Cochin, the lower authority has failed to notice that the impugned goods are identical to the one discussed in the conference i.e. it is a drive for controlling a motor, converts AC to DC and DC to AC, it can be programmed and above all it can automatically control/regulates electrical quantities. Hence, his rejection of the recommendation of the conference is not tenable. Incidentally I find from the records that Dr. C. Chellamuthu, Professor Power Systems and Drives, School of Electrical and Electronics Engineering, College of Engineering, Anna University....