2005 (8) TMI 430

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....r the Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the Order of the Commissioner of Customs (Appeals), who has held that the goods imported by the appellants herein are inverters specifically covered under Customs Tariff Heading 8504.40 of the Customs Tariff Act, 1975 and rejected the claim of the....

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....eed does not advance their case for the reason that the goods performs the function of inverters, namely the conversion of Direct Current to Alternating Current. The decision of this Tribunal in CC, Madras v. Widia (I) Ltd. - 1994 (71) E.L.T. 193 (Trib.) cited before us by the importers was also before the authorities below, who have rightly distinguished the same on the ground that it related to ....