2012 (6) TMI 283

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..... : Heard both sides. 2. In these three appeals, the dispute is regarding the classification of the following four items imported by the appellants:- (a) Indicating panel 4 zone with LCD (b) CTEC indicating panel with LCD I Loop Apollo Protocol (Non-expandable) (c) Indicating panel with LCD Repeater (d) Ionization Smoke Detector (not relevant to Appeal No. C/274/2004) 3. As far as the first t .....

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..... the learned counsel on behalf of the appellants. In fact, Heading 8531 20 00 comes under the broad category of electric sound or visual signaling apparatus (for example, indicator panels) as specified against the main heading 8531 itself and therefore, we allow the appeal of the appellants in respect of the first three items holding these to be classifiable under Heading 8531 10 20. 4. As regard .....

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..... ltage measured at the junction between the outer and inner chambers. The ionization smoke detector contains Americannum, which is a radioactive substance. The process of ionization itself is based on principle of radiation and that radiation has to be naturally among one of the alpha, beta or gamma rays. The product is described by the appellant in their pamphlet as a smoke alarm and not as an i .....

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