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2013 (12) TMI 1388 - CESTAT MUMBAIClassification of goods - Shunt to classified under chapter heading CETH 9030 or CETH 8533 - Held that:- Shunt is an essential part of ammeter, used for measuring current - An ammeter is incomplete without the shunt - Shunts are solely and principally used with the ammeter, for which they are calibrated - Shunts are not general purpose parts and are not having any other function except to measure the current in DC circuits, along with the ammeter - The shunt consists of copper wire which works parallel to the ammeter Copper wire is the least resistant to the electricity, and therefore a best conductor - The role of resistor is to provide resistance - If resistance is required to be provided naturally it cannot be made of copper wire - The definition of ‘shunts’ as laid down in the Concise Chemical & Technical Dictionary reads as “low resistance connected in parallel with electrical mechanism such as ammeter coils to prevent too large a flow of current through the latter.” The very words “low resistance” in para would show that while the role of the shunt is to prevent too much of a flow of current which is not done by providing resistance at all - The very fact that copper wire is used the words “low resistance connected” -As per the product description provided it cannot be considered as a resistant - Decided against Revenue.
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