TMI Blog2002 (9) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... er Systems and Drives, School of Electrical and Electronics Engineering, College of Engineering, Anna University and Professor and Head of Department of Electrical Engineering, IIT have also upheld the assessee s contention that the item is classifiable under Heading 90.32. The Commissioner (Appeals) has also referred to the Explanatory notes to CTH 90.32 before coming to his conclusion. The findings recorded by the Commissioner (Appeals) are reproduced herein below : I have gone through the case records. As per the manual Varispeed - 616G3 (VS-616G3) is a high-performance/low noise general purpose inverter provided with multi-functions and is an improved version of VS 616 GH. By employing a newly designed digital operator better operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turbances, by constructively or periodically measuring its actual value. While examining point B-1 of the October 95 conference of Commissioners held at Cochin, the lower authority has failed to notice that the impugned goods are identical to the one discussed in the conference i.e. it is a drive for controlling a motor, converts AC to DC and DC to AC, it can be programmed and above all it can automatically control/regulates electrical quantities. Hence, his rejection of the recommendation of the conference is not tenable. Incidentally I find from the records that Dr. C. Chellamuthu, Professor Power Systems and Drives, School of Electrical and Electronics Engineering, College of Engineering, Anna University in his letter dt. 9-3-98 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught for reversal of the impugned order and restoration of the order-in-original. 4. Shri Balasubramanian, learned Counsel for the respondents submits that the impugned order is legal and proper in the light of the detailed catalogue and the expert opinion given by two Professors of Anna University and the IIT. Therefore, all the technical parameters of the item in question has been considered by the lower appellate authority and his order classifying the goods under Heading 90.32 of the CTH is sustainable in law. 5. We have considered the submissions made and on perusal of the records we notice that the Commissioner (Appeals) has gone into the facts in detail and the parameters of the item. He has examined the technical literature and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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