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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 ..... Integrator 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 Pens and pressing his claim only for Power Integrators, and Potential & Current Transformers and Recorders. He submits that Collector (Appeals) erred in relying on catalogue to arrive at a finding in regard to electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 instruments, apparatus or regulators are designed for use in circuits of 400 volts or above. What is of prime relevance here is that an instrument must be so designed as can to be used in circuits of 400 volts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the matter can be remanded. 5. In view of this, we set aside the impugned order and remand the matter to Asstt. Commissioner of Customs for de novo decision in the light of observations made in this ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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