TMI Blog2015 (10) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... Divider as it convert Linear displacement into Electrical Output – It cannot be potentiometer as it is not measuring resistance or voltage change – Impugned goods are rightly classifiable under Chapter heading No.84798999 – Submissions made also do not clearly show that imported items are potentiometers and are used for determining potential difference of electro motive force – Observation of Commissioner (A) on brochure submitted by appellants, is correct – No reason to consider appeal favourably – Appeal dismissed. - Appeal(s) Involved: C/263/2007-DB - Final Order No. 21443 / 2015 - Dated:- 25-5-2015 - SHRI G. RAGHURAM AND SHRI B.S.V.MURTHY, JJ. For The Appellant : M.R.CONSULTANTS For The Respondent : Dr. A. K. Nigam, Addl. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be considered as potentiometer and we are in agreement with the observations of the learned Commissioner (A). Therefore we reproduce paragraphs 6 to 8 of the impugned order for better appreciation. 6. According to the definitions, a Transducer is a device for converting a non-electrical signal such as sound, light heat, etc., into an electric signal or vice versa. Thus micro phones and loudspeakers are electro-acoustic transducers. Accordingly, a potentiometer is (1) an instrument for determining a potential difference of electromotive force (2) a device used in electronic circuits especially as a volume control. It is a device which produces a resistance output proportional to the displacement or position. It normally co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the SCM 100 determines all relevant parameters and supplies do outputs . (ii) Lower accuracy differential mode In this mode, the LVDT issued without the SCM Module and could be connected to a third party signal conditioning module . This shows SM 100 facilitates accuracy measurement of transducer (change of module energy). It does not measure the potential difference in the same energy (electrical). As to the plea that it also facilities measuring potential difference due to addition of the facilitators SM100 is contradicted by the substantial function of LVDT is that of transducer and hence it would be classifiable as transducer under Chapter 8479. 3.3 Before us the appellants submitted as under: * The imported invoice consists of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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