2007 (12) TMI 363

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....or the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This appeal deals with the question of eligibility to Automatic Voltage Stabilizers to the concessional effective rate of duty in terms of Sl. No. 255 of Notification No. 5/98, dated 2-6-98. The entry at Sl. No. 255 of Notification No. 5/98 reads as follows : 255. 9032.80 All goods other than Programmable Process Controller....

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....goods entitled to the exemption. 3. Nobody is present representing the respondents. 4. We have carefully considered the case records and the submissions of the Ld. SDR. Explanation in the notification No. 5/98 for 'Programmable Process Controllers' referred to at Sl. No. 255 reads as follows : "Explanation - 'Programmable Process Controllers' means an automatic regulator of elec....