TMI Blog1985 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. - The brief facts pertaining to this appeal, which was originally filed as revision application before the Government of India and on transfer is now being dealt with as an appeal, are as follows :- 2. The appellants imported, among other things, frequency transducers from Russia in 1977. These were assessed under 90.28(1) of the CTA. Later the appellants made an application for refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected the appeal holding that the transducer was a mechnical amplifier and was correctly classified under 90.28(1). It is against this order that the revision application now being treated as appeal was filed. 3. In the revision application the appellants claim assessment under 90.29 or 90.24(1). They reiterated that the ferrodynamic instruments are used to measure a variety of process control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanical type of energy or sound. This being basically an electrical instrument operating on electrical principles the classification has to be under heading 90.28, since this is a general principle instrument used in any control panel for different types of job that may be required to function. As this is basically a control instrument electrically operated on electrical principles and the energy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h fall under heading 90.24 and the transducers being a general instrument and can be used in any control panel, it has to be considered only as falling under 90.28(1). 5. We have considered the arguments of both sides and have perused the documents, including the catalogue, placed before us. The learned Representative for the appellants argued that the transducers convert mechanical energy into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to which it is employed is only for mechanical purposes which are classifiable under heading 90.24. In view of this, although it is basically an instrument working on electrical principles since the use it is put to is for mechanical purposes, the classification as an electrical instrument under Item 90.28(4) would be, in the facts of the case, appropriate. This endorses the finding of the App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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