2013 (12) TMI 1388

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....for the Appellant. Shri D.H. Nadkarni, Advocate, for the Respondent. ORDER The dispute in this case is relating to the classification of a product "Shunt". The appellants claimed classification under CETH 9030.00 of 1st Schedule to CETA, 1985 Tariff whereas the department took a stand that the same should be classified under CETH 8533.00 of the Tariff. The ld. Commissioner (Appeals) in hi....

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....ven in detail as under :- "Shunt is an essential part of ammeter, used for measuring current. Shunts are either fixed inside the ammeter for measuring current up to 30AMPS or placed externally for higher current, due to space restriction. An ammeter is incomplete without the shunt. Hence shunts are solely and principally used with the ammeter, for which they are calibrated. Shunts are ....

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....scription and the sample it is seen that the shunt consists of copper wire which works parallel to the ammeter Copper wire is the least resistant to the electricity, and therefore a best conductor. Whereas the role of resistor is to provide resistance. If resistance is required to be provided naturally it cannot be made of copper wire. Further, in the appeal memo in para 8, the definition of 'shun....