1999 (11) TMI 629

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..... [Order per : Justice K. Sreedharan, President]. -  In this appeal the short question that arises for consideration is whether the goods imported by the Appellant, namely, Motor Circuit Breakers, Manual Starters falling under 8536 of the Customs Tariff Act, 1975 is entitled the benefit of Notification No. 153/92-Customs, dated 26-3-1992. The claim put forth by the appellant for getting the .....

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..... s, etc., which can be used for making connections to or in electrical circuits of 400 volts and above or of 20 amperes and above or for use with motors of 1.5 KW and above. Appellant has no case that the goods imported could be used in electrical circuits of 20 amperes and above or for use with motors of 1.5 KW and above. The appellant's sole contention is that it can be used in electrical circuit .....

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..... vernment benefits have been conferred on apparatus protecting electrical circuits of 400 volts and above only. We are not to substitute our views to the views expressed by the Government in the notification. As we read the notification we are clear in our mind that benefit of the notification cannot be extended to equipments which operate below 400 volts. We would in this light, find no ground to .....

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