TMI Blog1996 (9) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... agar, Vice President]. This is an appeal against the order of Collector, Customs (Appeals), Bombay dated 14-2-1987. 2. The ld. representative of the appellants stated that they imported Thermistors by Air. These were assessed under heading 85.18/27(1). 3. They claimed reassessment under heading 85.18/27(3) but their request was rejected. The appeal was also rejected as unsubstantiated b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly. 7. The ld. DR stated that it can be seen from order-in-original that the item is not of the specifications indicated in heading 85.18/27(3) and, therefore, the claim was rightly rejected by the A.C. Since their contention remained unsubstantiated at the Collector (Appeals) stage, their appeal was also rightly rejected. The catalogue produced also gives the details but does not show tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50Hz. This is crucial because heading 85.18/27(3) is governed by a proviso which reads as follows: Provided that the articles are designed for use in circuits of 400 volts or above, or of 20 amperes or above or for use with motors of 1.5 kilowatts or above ... ..." Therefore, only such electrical apparatus for the protection of electrical circuits was covered by this sub-heading which sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
