2007 (12) TMI 363

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..... Karthikeyan, Member (T)]. - This appeal deals with the question of eligibility to Automatic Voltage Stabilizers to the concessional effective rate of duty in terms of Sl. No. 255 of Notification No. 5/98, dated 2-6-98. The entry at Sl. No. 255 of Notification No. 5/98 reads as follows : 255. 9032.80 All goods other than Programmable Process Controllers 13% In the order impugned in the appe .....

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..... y is present representing the respondents. 4. We have carefully considered the case records and the submissions of the Ld. SDR. Explanation in the notification No. 5/98 for 'Programmable Process Controllers' referred to at Sl. No. 255 reads as follows : "Explanation - 'Programmable Process Controllers' means an automatic regulator of electrical quantities, or an instrument or apparatus for .....

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