1996 (9) TMI 148

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....insulators/bushings of 220 KV imported by the respondents fall within Item 85.18/27(1) or 85.18/27(7), the former being a residuary item - not elsewhere specified - whereas the latter being an item covering insulators designed for use in an electrical transmission system of 400 volts or above. 2. All the authorities below have taken the view that it falls within the specific Entry 85.18/27(7) a....

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....ution begins. If the item was intended to cover only suspended type of insulators and not bushing items as was contended by the revenue, this would have been specifically mentioned. The Tribunal rightly points out that it cannot be urged that the supply and distribution systems do not include the transmission or sub-transmission. The voltage of these insulators/bushings of 220 KV is many times mor....