TMI Blog1983 (7) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... ation dated 11-11-1980 against Order-in-Appeal No. S/49-510/80 Air dated 30-6-1980, passed by the Appellate Collector of Customs, Bombay, has been transferred by the Government of India to the Tribunal for disposal in terms of the provisions of Section 131B(2) of the Customs Act, 1962. 2. A consignment of Ceramic Resistance Element Type W60/1, RO 100 Ohms DIN STD was imported and assessed to du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 448 of the Explanatory Notes lays down that all types of resistors except heating resistances are included in Heading 85.19. The goods are nothing but electrical resistors and by calling them ceramic resistances element i.e. by trying to change the nomenclature, the fact that they are electrical resistances, cannot be changed. He, therefore, rejected the appeal for re-assessment under Heading 90.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances have been fabricated from platinum. 4. Shri Gujar reiterated the arguments. The thermometers in which these elements are used are meant for the pipeline where the temperature is to be measured with the greatest accuracy. These are not ordinary resistances used in electric circuits for voltage drop or limitation of the current, the prices of which may range from a few paise to Re. 1/- or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0104 since there is a specific entry for articles made of tungsten. On this analogy the order of the Appellate Collector that the goods are assessable under Heading 85.19 is correct and the appeal deserves to be rejected. 6. As observed by Shri Vaidya, platinum resistance thermometers operating by change in electrical resistance in the metal, fall under Heading 90.23. The evidence adduced shows ..... X X X X Extracts X X X X X X X X Extracts X X X X
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