TMI Blog1987 (10) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : I.J. Rao, Member (T)]. - The question that arises for decision in this appeal is whether Resistors (Resistance Coil) imported by the respondents are entitled to the benefit of Notification No. 172-Cus/77. The Respondents plead that the goods are part of Potentiometer and cannot be considered as Resistors. The Revenue who filed the appeal argued that the imported goods are nothing bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o which Potentiometer is a resistor. 3. The ld. Representative of the Appellants submitted that the wattage of the potentiometer under which the goods go in one watt. He emphatically stated that the imported goods were not resistors inasmuch as they did not have any leads but were wound coils. Further no value was written on the goods, whereas on every resistor the resistance value is invariably ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pretative Rules (CTA) and for the application of the Section Note 2(a) of Chapter XVI cannot be accepted because we are interpreting a Notification and not the Tariff. On facts, as mentioned earlier, we agree with the submissions of the respondents that the imported goods are not resistors but part of resistors which ultimately go into a potentiometer. It is only resistors that are excluded from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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