1983 (7) TMI 318

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....wani, JDR, for the Respondents. ORDER In this Revision application, transferred to this Tribunal and heard by us as an appeal pursuant to Section 131B of the Customs Act, 1962, the Appellant seeks reassessment of Items 3 to 7 of the Bill of Entry at 40% ad valorem under the Heading 85.18/27(3) instead of at 60% at under Heading 85.18/27(1). 2. The Appellant would appear to have failed to p....

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....ing electrical circuits for the protection of electrical circuits, or for making connections to or in electrical circuits; resistors; switch boards and control panels, as well as; (ii) Insulators of any material and insulating fittings for electrical equipment. 7. Heading No. 85.18/27(3) does not, however, specifically provide for Insulators or insulating fittings. It specifically spea....