1998 (2) TMI 362 - AT - Customs

Thyristors are semi-conductors - Eligible for exemption under Notification No. 91/89-Cus. as amended by Notification No. 174/89-Cus.

Summary

The appeal was filed by the department against the Collector (Appeals) order regarding Thyristors being semi-conductors. The Collector allowed the benefit of a specific notification, which the Revenue disputed. The Tribunal upheld the Collector's decision, stating that Thyristors are indeed semi-conductors as per the HSN definition. The appeal by the Revenue was dismissed.