1985 (3) TMI 161

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..... rakash Anand, Member (Technical)]. - In this matter, which was a Revision Application before the Government of India and, now, appeal before the Tribunal, the appellants have imported special switchboard pilot wire relay which have been assessed by the Customs under item 85.18/27(1). The appellants have claimed refund of duty on the ground that the subject goods are assessable under Item 85.18 .....

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..... darajan further stated that the Madras Customs House has issued a Public Notice No. 37/78 dated 22nd February, 1978 pertaining to tariff advices on the classification of various products. This public notice included classification of relays under 85.18/27(3) CTA, provided it is established that the relay is to be used to protect or control a circuit of the ratings indicated in the proviso to this .....

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..... s the appellants have claimed, what should guide the decision as regards classification, is not mere input ratings as indicated but the undoubtful fact that the relay has been designed to protect much higher voltage systems. 4. We have carefully considered the submissions made before us and the evidence on record. On going through the printed literature relating to the product, we find that the .....

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