TMI Blog1996 (9) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. The issue for decision in this appeal is the eligibility to classification under Heading 90.28(2) of the Customs Tariff of the oscilloscope imported by the appellant. 2. We have heard both the sides. 3. The tariff heading provided for classification of oscilloscope designed for use only in circuits of 400 watts. The Assistant Collector and Collector (Appeals) have held that, sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant explained that it was used by it to test insulators manufactured by it specifically to ensure them safe from lightning strikes. The product has to be tested for voltages corresponding to the voltage of lightning - around 2.5 kilovolts. It was explained that this is its voltage that was tested by the oscilloscope. This is borne out by the literature produced, which the authorities have ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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