2005 (6) TMI 315

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....ber (T)]. - This is an appeal by Revenue against Order-in-Appeal dated 27-1-1995 passed by the Commissioner of Central Excise (Appeals), Madras. 2. The short point in the appeal is the entitlement of 'Ionisation Smoke Detectors' imported by the appellants for the benefit of Concessional rate of duty under Notification No. 79/93-Cus. The original authority has decided that the Ionisation Sm....

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....s falling under Heading Nos. 90.14, 90.15, 90.16, 90.17, 90.24, 90.25, 90.26, 90.27 and 90.29, the operation of which depends on electrical phenomenon, which varies according to the factor to be ascertained. In view of the classification of the item under Heading No. 9022, which has also been accepted by the importers, Explanation (b) is ruled out. In these circumstances, the adjudicating authorit....

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....r of the original authority is legal and proper. None appeared for the respondents. The respondents wanted to decide the issue on the basis of the available information. 3. We have gone through the records of the case. After going through the write-up submitted by the respondent, we find that the presence of smoke leads to some change in the pre-set voltage level, as a result an alarm is tri....