1987 (7) TMI 377

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..... Respondent. [Order per : I.J. Rao, Member (T)]. - In this appeal originally filed as a Revision Application before the Central Govt., the question to be decided relates to the classification of "N.K. Regulator equipped with 3-phase motor of 400 Volts". The Customs classified the goods under Heading 85.18/27(1) whereas the appellants requested for re-assessment under Heading 90.28 CTA. The Asstt .....

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..... imported article cannot be considered as merely a regulator. We note that article is equipped with the current measuring unit, auxiliary measuring unit and other characteristics which would show that it cannot be considered as merely a regulator. It appears to be an instrument for controlling the quantity of electricity in a sophisticated way. In this view we accept the submission made by the app .....

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