TMI Blog2012 (6) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Interpretative Rule 2 – Held that:- no recourse can be taken to Interpretative Rule 2 when there is a specific entry in the Tariff according to which any goods can be classified applying Interpretative Rule 1 itself. Heading 8531 20 00 comes under the broad category of electric sound or visual signaling apparatus as specified against the main heading 8531 itself. Appeal allowed Classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jan Satapathy, D N Panda, JJ. For Appellant: Shri R Hari, Adv. For Respondent: Shri T H Rao, SDR Per:Chittaranjan Satapathy: 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-expandab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Tariff according to which any goods can be classified applying Interpretative Rule 1 itself. We find merit in the arguments advanced by 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve electrodes and create a current flow in the chambers. Smoke entering the outer chamber causes a drop in the current flow and an increase in the voltage 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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