1986 (10) TMI 194

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder Tariff Heading 85.18/27(2) of CTA. The lower authorities have assessed them under Tariff Heading 85.18/27(2) on the ground that these are nothing but Electrical Capacitators which are specifically stated in the said Tariff Heading. The appellants, on the other hand, contend that these are parts of Radio Reception apparatus classified under Tariff Heading 85.15 and as such they are reliable to the benefit of Notification 341/76-Cus., dated 2-8-1976 since the goods have been imported from Yugoslavia. In support of their contentions, the learned Advocate for the appellants stressed that Electrolytic Capacitators are different in form and design and function from Electrical Capacitators which are mentioned in Tariff Heading 85.15(2). He ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tities of electricity; in oscillating circuits; in frequency filters; and very largely in the radio, television and telephone industries). There characteristics (shape, size, capacitance, nature of dielectric, etc.) vary according to their intended use. The heading, however, covers all capacitors whatever their intended use." He also drew attention to the fact given specifically on the very page of the Explanatory Notes that Electrolytic Capacitator is nothing, but a type of fixed Capacitator. The learned SDR also drew support from the meaning of Capacitators (Electrical) given in Mcgraw Hill's Dictionary of 'Scientific and Technical Terms'. As a next point, the learned SDR stated that in terms of the Determination of Origin of the U.A.R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that Chapter. Electrical Capacitators being specifically mentioned in Heading 85.18/27(2) and Electrolytic Capacitator being only a type of Electrical Capacitator are positively covered by the Tariff as held by the lower authorities. The distinction sought to be created by the appellants is of no significance so far as the classification of the goods is concerned. In view of this finding, the question of benefit of Notification 341/76-Cus., dated 2-8-1976 for import of goods from Yugoslavia does not arise in this case. Since according to the Notification, the goods in order to enjoy the benefit of concessional rate of duty must fall under Tariff Heading 85.15. 6. Accordingly, the appeal is rejected.
Case laws, Decisions, Judgements, O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X