1987 (6) TMI 281

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..... ber (T)]. - In this appeal, the dispute is on Customs Tariff classification of the following two items imported by the appellants : (1) Motor Relays (2) Thermo Flasher Relays The claim of the appellants is for benefit of the lower rate of duty under Exemption Notification No. 288/76-Cus., dated 2-8-1976. This notification relates to electrical traffic control equipment for Railways and p .....

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..... lts, they would fall under heading 85.01(2), which carried the same rate of duty as had already been assessed by the lower authorities. In any case, even motors relays would not fall under heading 85.16. 4. We do appreciate the appellants submission that both Motor Relays and Flasher Relays were part of Railway Traffic Control equipment but since the statutory direction in the Tariff Note 2(a) .....

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