9911796707
TMI Blog1997 (11) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... REPRESENTED BY : Shri M. Rama Rao, JDR, for the Appellant. Shri M.S. Kumaraswamy, Consultant, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. These are two appeals filed by the department against the orders passed by the Collector (Appeals). In the impugned order, he held that a reading of the notification would indicate that there is only condition to be fulfilled to com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circuit is designed in such a way that it functions at voltages from 200 V upto 1000 V. He, therefore, pointed out that it does not come within the parameters and description mentioned in the notification, in view of the fact that it functions from 200 V itself. He pointed out that if the intention of the legislature was otherwise, they should have used that apparatus or regulators designed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning. The notification states that apparatus or regulators which are designed for use in circuits of 400 V or over are entitled for the benefit of the notification. Therefore, it is very clear that it is only those apparatus or regulators which are designed for use in circuits of 400 V or over, are entitled for the benefit. In the present case, it is designed in such a way that it can function ..... X X X X Extracts X X X X X X X X Extracts X X X X
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