TMI Blog1983 (12) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... The question for decision in this appeal originally filed as a revision application to the Government of India, is whether D.B.E. Computer Voltage Stabiliser imported by the appellants by B.E. Cash No. 133, dated 31-7-1973, ex. s.s. Rebenfeles are chargeable to countervailing duty. 2. The appellants had imported a number of items by the Bill of Entry under reference. They applied for refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting of DBC and Voltage Stabiliser. He submitted that voltage stabiliser is not an officer-machine falling under Item 33D of the C.E.T. At the material time, it was not classifiable under any Tariff Item of the C.E.T. The Notification No. 51/70-C.E., dated 1-3-1970, as amended could not be applicable to the Voltage stabiliser. 5. On behalf of the Department, Sh. Chandermouli, S.D.R. defended th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same along with the computers with which it is to be worked. It cannot be said that the Notification was applicable to the Voltage stabiliser. It is not shown that at the material time Voltage stabiliser fell under any tariff item of the C.E.T., therefore, it should be held not chargeable to countervailing duty. As a result, the appeal is partly allowed. Voltage stabiliser at the relevant tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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