TMI Blog1986 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal originally filed as a Revision application and now transferred to this Tribunal under Section 131-B of the Customs Act, 1962. 2. Short question involved in this appeal is whether the Electrolytic Condensors imported by the appellants are classifiable under Tariff Heading 85.15 of the CTA 1975 or under Tariff Heading 85.18/27(2) of CTA. The lower authorities have assessed them under Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arity while electrical capacitators are non-polar type. The distinction between Electrolytic Capacitators and Electrical Capacitators is therefore, quite obvious. He also states that Electrolytic Capacitators are used with D.C. Circuits only suitable for use in Television Reception Apparatus and other electronic equipments. In Electrolytic Capacitators, there are number of contacts and by way of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industry (e.g. to improve the power factor of A.C. Circuits; to protect electrical contacts from the effects of arcing; for storing and releasing given quantities 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 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the Invoice of the goods. In any case, this can no longer be open to question inasmuch as the claim of the appellants have been rejected by the lower authorities on the ground that Electrical Capacitators are the same as Electrolytic Capacitators. The claim has not been rejected on the ground of not making the claim at the time of importation regarding the country of origin. 5. We have ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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