1982 (12) TMI 201

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....ts. Shri N.V. Raghavan Iyer, Sr. D.R., for the Respondent. ORDER [Shri S. Venkatesan, Sr. Vice President; G. Sankaran, Member (T) and Shri S.D. Jha, Member (J)]. - This is a Revision Application filed before the Central Govt. by the Appellant (Company) under Section 131 of the Customs Act, 1962 which stands transferred under the provisions of Section 131B ibid to the Appellate Tribunal. T....

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....rejected the claim on the ground that the documentary evidence produced by the Appellants did not show that the Relays were for use in circuits of 11,000 Volts as claimed. Against this order the Appellants went in appeal before the Appellate Collector of Customs, Bombay who rejected the appeal on the ground that the Appellants had failed to produce proper evidence in the form of manufacturer's dra....

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....ed that differential ralays are used in Transformers and Generators of rating above 400 Volts. Attention of the Tribunal was drawn to the description of the goods in the invoice : "Spare Parts of 10 MW Brown Boveri Turbo Sets-one ratio Differential Relay D21/Se 3.5A". Shri Dutta Roy produced a 1975 Publication of M/s. General Electrical Company titled "Protective Relay Application Guide" and refer....