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2008 (9) TMI 167 - CESTAT, CHENNAIEligibility of Automatic Voltage Stabilizers (AVS) to concessional rate of duty u/not. 5/98 – notification provides exemption to “All goods other than programmable process controllers (PPC)” - respondents submits that AVS are not PPC - Directorate of Telecommunication letter clarified that servo controlled voltage stabilizers were not PPC, and Exim Policy classified AVS and PPC separately – it shows that AVS were different from PPC – revenue appeal dismissed – impugned order upheld
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