1998 (6) TMI 293

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..... Order per : G.A. Brahma Deva, Member (J)]. - The dispute is in respect of the classification of Voltage Regulators. Whether voltage Regulator is classifiable under Heading 8511.00 as held by the Department or under 8536.00 as claimed by the party is an issue to be considered in this case. 2. The relevant tariff entries 8511 and 8536.00 are as follows :- "8511.00 Electrical ignition or sta .....

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..... er hearing Shri H.K. Saran, ld. DR for the Revenue. 3. According to the assessee, Voltage Regulator is an electrical apparatus designed to protect the circuit consisting of a generator, regulator and a battery. It protects the battery when the generator is developing a voltage which is higher than the battery terminal voltage. It also protects the generator when current drawn by the generato .....

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..... (Appeals) has analysed this factual position in pare 5 of this order and same is reproduced as under : "I have considered the facts of the case together with the records of personal hearing. Since description of Chapter Heading 85.11 is exactly similar to the Chapter Heading No. 85.11 in the Customs Harmonized Tariff, it would be useful to draw on the Explanatory Notes appended to Chapter Heading .....

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..... or are also classified here. In addition to protecting the battery and the dynamo, these devices ensure a constant flow of charge current or limit the intensity of this current. I have seen the literature put up by the appellant with their appeal memorandum and find that the Voltage Regulators are appropriately covered under Chapter Heading 85.11. In the McGraw-Hill Encyclopedia of Science & Techn .....

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..... manufacturing are appropriately covered under Chapter Heading 85.11. The appeal had no merit and is accordingly rejected". 5. On going through the relevant tariff entries and findings given by the authorities below, we find that Collector (Appeals) is right to classifying the items under 85.11 as against 85.36 claimed by the assessee. Since we do not find any infirmity in the impugned order .....

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