9911796707
TMI Blog1998 (4) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... Matters called. None has appeared for the respondents. Being Revenue s appeals, we have heard the learned SDR, Shri A.K. Agarwal in support of Revenue s appeals. 2. Question involved in the present appeals is the classification of bus ducts. The original authority namely, Assistant Collector classified the product under Tariff Heading 85.37. On application by the Revenue under Section 35E o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsformer and a switch gear or in between two switch gears. He also draws our attention to the ISI Specifications which describe these bus ducts as follows :- 5.1. Non-Segregated Phase Bus Duct - This consists of three phase bus-bars running in a common metal enclosure made of steel or aluminium. The enclosure provides safety for the operating personnel and reduces chances of faults. The bus duc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifying the product under Tariff Heading 85.44. 4. We observe that the lower appellate authority has essentially relied on the findings of the original authority namely, the Assistant Collector. From the reading of the Order-in-Original, we observe that the said authority has stated that bus bars themselves are not insulated. Therefore, they fall outside the purview of Heading 85.44. This findi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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