1993 (10) TMI 103 - CGOVT - Customs

Summary

The Central Government of India reviewed a proposal initiated by the Collector of Customs (Madras) regarding the classification of "33 KV Indoor Single Panel Minimum Oil Circuit Breaker" under the relevant Drawback Schedule. The government determined that the circuit breaker is considered a part of switchgear, which qualifies for drawback under sub-serial 4609. Therefore, the order-in-appeal was upheld, and the review proceedings were dropped.