1999 (12) TMI 315

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..... ]. The correct classification of the product Reduced Voltage Energy Saving Starter manufactured by the respondents herein is the issue for decision in this appeal filed by the Revenue - according to the Department, the product falls for classification under CET sub-heading 8536.90 as a Motor Starter while the assessees claim (which has been accepted by the lower Appellate authority) is for .....

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..... d Three Phase AC Induction motors, incorporating an automatic Energy Controller for a Reduced Voltage Starter to maximise the efficiency of the motor duty cycle. The literature does not show that the product is equipped with two or more apparatus. The Collector (Appeals) also does not find so. He has gone by the fact that the product not only acts as a motor starter but also provides motor protect .....

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