1997 (11) TMI 317 - AT - Customs

Regulator/Apparatus designed for use in circuit at voltage commencing from 200 V and upto 1000 V not eligible to benefit of Noti- fication No. 69/86-C.E.

Summary

The Appellate Tribunal CEGAT, Madras ruled in favor of the department in two appeals regarding a notification requiring apparatus to be designed for circuits of 400V or above. The tribunal held that goods functioning from 200V do not qualify for the notification, as it must be designed for circuits of 400V or over. The appeals of the revenue were allowed.