1983 (9) TMI 303

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....for the Respondent. The Revision Application dated 10th August, 1981 against order No. S/49-40/81-GS, dated 4-5-1981 passed by the Appellate Collector of Customs, Bombay has been transferred by the Government to Tribunal for disposal under Section 131B(2) of the Customs Act, 1962. 2. This appeal relates to assessment of a "Starter 24V" assessed under Heading 85.27(1) CTA and 30.B. CET under....

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....de the catalogue if required. Shri Subramanian repeated the contentions. On the other hand, Shri Kunhikrishnan pointed to the difference between a motor and a motor starter. This article was a D.C. motor operating on a battery. Item 30.B.(1) covers "Motors which operate on direct current with rated output not exceeding 7.5V and the rate of duty is 20% adv. Motor starters are different articles whi....