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TMI Blog1997 (1) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... 90.28(1) 2. Potential Current transformers 85.01(1) 3. Recorders 90.28(1) 4. Chart Paper 48.01/21(1) 5. Pens 90.03/09 The appellants claimed reassessment of goods as under : 1. Power Integrator 90.28(2) 2. Potential Current Transformers 85.01(1) 3. Recorders Chart paper Pens 90.29(1) The claims were rejected and Collector (Appeals) upheld the order. Hence this appeal. 2. Arguing for the appellants, ld. Advocate submits that he is not pressing his claim in regard to Chart paper and Pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a step-down and step-up transformers. Intervention of transformer therefore, would prove that the instrument by itself is not designed specifically for use in circuits of 400 volts or over. If the instrument has to work only with the help of transformers, which are both step-down and step-up, it cannot be said that these instruments are designed for use in circuit of 400 volts or more and cannot be used in circuits of less than that voltage. He, however, concedes that Collector (Appeals) has not gone into all the aspects of the matter nor any technical opinion appears to have been placed before Collector. 4. We have heard both sides. 90.28(2) refers to instruments or apparatus for measuring or checking electrical quantities, it such instr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision whether the instrument has to be used without intervention of any other instrument in measuring power consumption or even if it is integrated with circuit through a transformer, it would be assessed as an instrument designed for use in 400 volts. Ld. Advocate submitted that, if given a change, he would be in a position to place technical opinion from experts before the authorities to prove his point that the instrument is designed for use in circuit of 400 volts or more. In regard to transformer and recorder, their classification also would depend upon the classification of the power integrator. Ld. DR also had made submission before us that the technical aspects of the matter have not been looked into by the authorities below and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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