2005 (11) TMI 93

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.... Chairman]. - In this application under Section 28H of the Customs Act, 1962 (for short "the Act"), M/s. Alcatel India Limited, Gurgaon, is seeking advance ruling of the Authority in respect of the classification of "Rheostat" under the First Schedule to the Customs Tariff Act, 1975 (for short "the C.T. Act") on the following question : "Whether the Rheostat to be imported into India is classif....

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....sic) with a rating of 2 Kilowatts. Unit dimensions 230 mm x 300 mm x 500 mm." 3. It is submitted that "Rheostat" is classifiable under sub-heading 8533 39 of the C. T. Act. 4. The Commissioner, in his comments, accepts the contention of the applicant that in accordance with the General Rules of Interpretation, on the basis of description of goods given in Annexure-II, the aforementioned good....

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....         x          x            x       8533 31 - - - For a power handling capacity not exceeding  20 W:       8533 31 10 - - - Potentiometers Kg. Free - 8533 31 20 - - - Rheos....