2012 (6) TMI 283

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....Rao, SDR Per:Chittaranjan Satapathy: Heard both sides. 2. In these three appeals, the dispute is regarding the classification of the following four items imported by the appellants:- (a) Indicating panel 4 zone with LCD (b) CTEC indicating panel with LCD I Loop Apollo Protocol (Non-expandable) (c) Indicating panel with LCD Repeater (d) Ionization Smoke Detector (not relevant t....

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....1 itself. We find merit in the arguments advanced by the learned counsel on behalf of the appellants. In fact, Heading 8531 20 00 comes under the broad category of electric sound or visual signaling apparatus (for example, indicator panels) as specified against the main heading 8531 itself and therefore, we allow the appeal of the appellants in respect of the first three items holding these to be ....

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....uses a drop in the current flow and an increase in the voltage measured at the junction between the outer and inner chambers. The ionization smoke detector contains Americannum, which is a radioactive substance. The process of ionization itself is based on principle of radiation and that radiation has to be naturally among one of the alpha, beta or gamma rays. The product is described by the ap....