9911796707
TMI Blog1997 (9) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants drew our attention to the Circular No. COD/11/96, dated 16-4-1996 circulated by the Under Secretary of the Cabinet wherein Committee of Secretaries have permitted the appellants to persue the matter before the Tribunal by giving clearance. Accordingly, we proceed to hear both the sides to pass this order. 2. The point to be considered in this case is whether Protective Equipment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with connectors; carbons, brushes, are lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes; insulators of any materials; insulating fittings for electrical equipment; electrical conduit tubing and joints therefor, of base metal lined with insulating material; electrical appliances and apparatus, having individual functions, not fallin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the authorities below but it is correctly classifiable under 85.18/27(3) of the Central Excise Tariff Act. He submitted that it is not electrical capacitors but only the electrical apparatus as mentioned under Item sub-clause (3). It was also mentioned by him that this type of protection and control equipment is normally employed in Series Compensated transmission and distribution networks. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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