9911796707
TMI Blog1983 (2) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... ether six appeals involved, separate appeals have been filed in the other five cases also. We are dealing with Order No. 51/1980, in this case but the subject being identical, the decision will apply mutatis mutandis to the other appeals. 2. M/s. Transformers and Electricals, the Appellants, imported at Cochin six consignments of Porcelain Insulators, which were originally assessed under Bills of Entry No. 403 & 404/30-9-1977 and 481 to 484/24-8-1977, applying Heading 85.18/27(i) CTA, 23B(4) CET read with Notification No. 152/71-C.E., dated 26-11-1971 at 60%+15%+CVD at 15%. Since Notification No. 152 of 71 was deemed to exempt only Porcelain Insulators and complete insulators were classifiable under Item 68, the Notification was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m House Public Notice 217/77, only the Porcelain part of the insulator should be assessed to duty as Porcelainware under Item 23B of the CET. In the light of this decision and since only the porcelain shell without fittings has been imported, I find no reason to interfere with the order confirming demand. The appeal is accordingly rejected." 3. In the present appeal, it is stated that the Appellants are manufacturing transformers and allied equipment of which transformer bushings are one. These bushings are made up of a large number of parts including porcelain insulators. The said insulators were covered by Import Licences and Yen Credit Arrangements between the Governments of Japan and India. What has been imported in these cases is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll a Tariff Advice gave rise to the present problem. In fact, I.S.I. Specification IS : 5621 of 1980, clearly mentions that this standard covers the requirements of insulator shrouds, weather shields and containers made of ceramic material and applies before any metal fittings are attached to them. These components are collectively referred to in this standard as "hollow insulators". He contended that the Department had wrongly introduced the concept of metal fittings for an insulator. The I.S.I. Specification clearly mentions that hollow insulators are used in (a) instrument transformers and (b) bushings, among other electrical equipment. Counsel further pleaded that the Supreme Court had laid down that no authority, however high, can cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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