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TMI Blog1996 (10) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - These appeals are directed against the Order-in-Appeal No. 52/88-Ahmd., dated 8-7-1988 passed by the Collector of Customs, Bombay. 2. The appellants had imported 4 consignments claimed to be Inverter, Control Board/Card and Dual Firing Modules. They claimed these to be components for the manufacture of induction furnaces. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... melting furnaces. In the alternative, he submits that even while these are classified as parts of control panels, they ought to have been classified under Heading 8518/27(3) as that sub-heading is specific to the impugned goods. 4. The ld. D.R. forcefully reiterated the department's arguments and submits the even in regard to alternative plea of classification under 8518/27(3), the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protection of electrical circuits or for making connections to or in electrical circuits, resistors, switch boards and control panels. This sub-heading, however, is qualified by a proviso that articles are designed for use in circuits of 400 volts or above or of 20 AMPS or above or for use with motors of 1.5 kilowatts. Collector (Appeals) has recorded that literature, system manual and drawings pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order and remand the matter to Assistant Commissioner of Customs for de novo decision in regard to conditions relating to proviso in sub-heading 8518/27(3). The appellants are at liberty to produce before him such evidence as they consider would support their case in regard to the alternative plea of classification under this sub-heading. Assistant Commissioner shall decide the matter afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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