2015 (10) TMI 957

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....ion on behalf of the assessee and a submission was made that technical literature/expert opinion would be placed on record. However, thereafter no papers have been placed and no documents have been placed. On the last occasion also, nobody was present. Accordingly, the appeal is taken up for hearing. 2. The appellant imported a consignment of (1) LVDT AF 145/0050, 25 numbers and (2) 25 numbers of LVDT DC/DC Driver. The appellant claimed classification of the goods under CTH 8533 40 10. However, the bill of entry was assessed classifying the goods under CTH 8479 89 99. The appellants paid duty and requested for a speaking order but nevertheless filed an appeal without waiting for the same. The Commissioner (A) in the impugned order held t....

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....asuring the output between any one end and the moving contact. 7. In the present case, the appellants imported 91) AF 145 LVDT Transducer & (2) Conditioning Modules -SCM 100. The appellants in their Technical write-up given that "an LYPT Displacement Transducer is a device that uses electrical induction to achieve linear displacement sensing without any physical contact between the sensing elements. The specific action of transducer is that it changes one form of energy to another. It is clear that in the present case the LVDT Transducer is an AC Voltage Divider as it convert Linear displacement into Electrical Output. It cannot be a potentiometer as it is not measuring the resistance or voltage change. Hence, the plea of the appellants ....