9911796707
TMI Blog1999 (11) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant. Shri S. Kannan, DR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - In this appeal the short question that arises for consideration is whether the goods imported by the Appellant, namely, Motor Circuit Breakers, Manual Starters falling under 8536 of the Customs Tariff Act, 1975 is entitled the benefit of Notification No. 153/92-Customs, dated 26-3-1992. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tends concession to fuses, circuit breakers, etc., which can be used for making connections to or in electrical circuits of 400 volts and above or of 20 amperes and above or for use with motors of 1.5 KW and above. Appellant has no case that the goods imported could be used in electrical circuits of 20 amperes and above or for use with motors of 1.5 KW and above. The appellant's sole contention is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uipments. For reasons best known to the Government benefits have been conferred on apparatus protecting electrical circuits of 400 volts and above only. We are not to substitute our views to the views expressed by the Government in the notification. As we read the notification we are clear in our mind that benefit of the notification cannot be extended to equipments which operate below 400 volts. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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