1987 (6) TMI 260

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..... ., for the Respondent. [Order per : I.J. Rao, Member (T)]. - The appellants imported under a Bill of Entry No. D. 839, dated 6-11-1978 insulators. These were assessed to Customs Duty under Tariff Heading 84.18/27(1). Subsequently the importers felt that the goods were correctly classifiable under Heading 84.18/27(7). Their refund application was rejected. As a consequence the appellants filed a .....

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..... ment. He submitted that there is no difference between distribution and transmission insofar as Southern Railway is concerned, because the electricity is generated by the Railway. Shri Chandrasekhar argued that no distinction need be made between transmission line and distribution line because anything between the points of generation and consumption would be electrical transmission system only. T .....

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..... made between the transmission line and distribution line. We feel that the submissions made by Shri Chandrasekhar, that between the point of generation and consumption there is only transmission system and this includes both transmission and distribution, is acceptable. In this view we hold that the imported goods are insulators designed for use in electrical transmission system which is admittedl .....

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