TaxTMI 
TaxTMI 
1986 (9) TMI 94
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.... Tata Merlin and Gerin Ltd.] dated 15-11-1984. 2.The question for consideration in both the aforesaid decisions was if "chamber and conduit insulators" used as parts of air blast circuit breakers in the voltage of 130 K.V., when imported, have to be classified under sub-heading (1) or (7), or both falling under (3) of the Item No. 85.18/27 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter the Schedule). 3.The aforesaid question arises in the instant appeal as well. On an application of refund, the Assistant Collector held that the goods were classifiable under item 85.18/27(1). On an appeal, this order was confirmed. Hence the instant appeal. In an earlier hearing, while the Appellant cited the Tribunal's decision in ....
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..... Collector of Customs, Bombay], wherein it was held that insulators are classifiable under sub-item 85.18/27(1) of. the Schedule rather than under sub-item 85.18/27(3); (b) 1983 E.L.T. 1794 [Elpro International Ltd., Bombay v. Collector of Customs, Bombay], wherein it was held that insulators are classifiable under sub-item (1) and not sub-item (3) of 85.18/27 of the Schedule. (c) 1983 E.L.T. 177, wherein the question of applicability of Notification No. 172-Cus., dated 8-8-1977 to insulators, actuators and contacts was in controversy. 8.Item No. 85.18/27 of the Schedule in so far as material reads as under :- "Electrical capacitors; electrical apparatus for making and breaking electrical circuits for the protection of electric....
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....thereof, the goods having been described to be "insulators", and such insulators having been specifically mentioned in the principal Heading 85.18/27, they cannot be classified under sub-item (3) thereof, as a part or component of an electrical apparatus for making and breaking electrical circuits. Although to be made use of in an electrical circuit to make or break a circuit, an insulator is still one that has been specifically mentioned in the Heading and having the essential character of the complete or finished article by itself and, accordingly, it is not to be equated with the electrical apparatus itself, of which, may be, it is a component. Nor do the insulators, in question, fall within sub-item (7) when, for a fact, they cannot, as....
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.... on behalf of the Appellant, when objected to, on behalf of the Respondent. He, however, invited our attention not merely to the decision in the Tata-Merlin case but certain technical literature as well to explain what is meant by a "Circuit Breaker". 13.It would appear to us on the perusal of papers and the submissions made that - (a) when the Heading specifically mentions "insulators" amongst others including "Electrical apparatus for making or breaking circuits" and the sub-items do not advert to insulators other than those "designed for use in electrical transmission system of 400 volts or above", it is futile to contend for their assessment as parts of electrical apparatus for making or breaking electrical circuits notwithstandin....
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.... for making or breaking circuits. They are, however, not merely insulated mechanical support or basis for insulating conductors or live parts, unlike the usual insulating fittings"; (iii) nevertheless, it does not appear that any categorical conclusion was arrived at on the issue as to whether they were "insulator fittings" or "insulators" used in an electrical apparatus for making or breaking circuits. A conclusion one way or other was necessary, seeing that if they were merely "insulator fittings" and not "insulators", section note 2 of Chapter XVI, in terms thereof, is not attracted as it is inapplicable for "parts of insulators". Nor was it considered if, notwithstanding specific mention of insulators in the Heading and sub-heading (....