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TMI Blog1997 (7) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jha, DR, for the Appellant. Shri Ashok Mehta, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. Since both the appeals involve a common issue, they are being heard together and disposed of by this common order. 2. The issue for decision in this appeal is the eligibility of Motor running capacitors imported by the respondents herein to the benefit of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acitors for Power Systems etc. There are different IS specifications for different types of power capacitors. For example, the IS Standard specification for a Series Capacitor for Power System is IS : 9835 - 1981. However, this does not lead to the conclusion, as contended by the learned Counsel, that Motor capacitors are not power capacitors. In the 1985 Publication of the ISI, Power Capacitors a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... improve the starting and running capability of motors while power capacitors are basically required for improving the power factor of the electric system and to improve voltage regulation of the system) and although the Motor running capacitors are specified by capacity rating in microfarad and working voltage rating while power capacitors are specified by working voltage and KVAR rating, the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are not used for Power factor connection. Since Motor capacitors are included in the IS 1985 (Part XL 11 - 1977) Electro-technical Vocabulary, we do not accept the respondents plea that Motor capacitors are not Power capacitors and since Notification 188/87 excludes all power capacitors from its scope, the contention of the respondents that the word `power has been used in the 1985 Publication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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