1997 (5) TMI 141

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..... Member (J)]. The dispute is in respect of imported Power and Measuring Control Panels for Extruder temperatures and pressure control as well as for heating and drive of extruders. These control panels were classified by the Asstt. Collector at the time of clearance under Heading 85.18/27(1) of the Customs Tariff. It was assessed under that heading on the ground that imported product was not .....

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..... he is not pressing the claim of the party under Heading 84.59(2) but nevertheless is classifiable under 84.38(1). Alternatively he argued that if the item is not classifiable under Chapter 84 but it cannot be classified under 85.18/27(1) as held by the department and on the other hand it is appropriately classifiable under sub-clause 3 of 85.18/27. The relevant entries 84.38, 85.18/27(1) and sub-c .....

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..... (other than telephone switch boards) and control panels; electric filament lamps and discharge lamps, arc-lamps; electronic valves and tubes; photo-cells; mounted piezo-electric crystals; diodes, transistors and similar semi-conductor devices; light emitting diodes, electronic micro-circuits; insulated electric wire, cable, bars, strip and the like whether or not fitted with connectors; carbons, b .....

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..... or above, or of 20 amperes or above or for use with motors of 1.5 KWs or above." 3. Shri G.D. Sharma countering the arguments submitted that Heading 85.18/27(3) refers to Provided that the articles are designed for use in circuits of 400 Volts or above and since the same has not been established and referring to the chapter note, he submitted that for the classification of articles def .....

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..... ning 400 volts and above. Since this point has not been raised before the authorities below nor considered by them, we are of the view that this matter will have to go back for reconsideration. Accordingly we are remanding the matter to the concerned Asstt. Commissioner to examine the issue afresh and to pass an appropriate order in accordance with law after providing opportunity to the appellants .....

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