1983 (11) TMI 317

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....he rate of 60%+15%+CVD. It was contended that these Insulators should be assessed as part of transmission system under Heading 85.18/27(7) since these are Insulators for Circuit breakers which is one of the elements of transmission system with an electrical rating of over 400 Volts. The claim was rejected by the Assistant Collector of Customs. Later however, the Collector (Appeals) classified these goods as component parts of Oil Circuit Breakers under Heading 85.18/27(3) without countervailing duty instead of 85.18/27(7) as claimed by the importers. 2. The Government of India was, however, of the view that the decision of the Appellate Collector ordering the Heading 85.18/27(3) of the Tariff Act was not correct. The Government cons....

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....y plastic and allied materials such as glass or ceramic which would normally support the terminal connections, fuse elements, etc. as described in the Explanatory Notes to BTN 85.26 (P. 1464). These Insulators can, by no stretch of imagination, be classified as insulating fittings. 3. In support of these submissions, the respondents have produced technical literature and certificates from the Indian Institute of Technology Delhi and the Indian Electrical Manufacturers' Association. They have also cited the report of the Committee for Standardisation of the parameters and specifications of major items of 400 KV equipment, published by Government of India, Department of Power. The Departmental Representative conceded that the Departme....