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TMI Blog2002 (5) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. We do not see any merits in the application filed for stay of operation of the order of the Commissioner (Appeals) impugned in the appeal. We, are however, of the view that the appeal could be disposed of and therefore with the consent of both sides, take it up. 2. The question before the Commissioner (Appeals) in the order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner advances for his conclusion that the goods under consideration are not resistor is the fact that there was provision to cool the resistor by means of flowing water. From the sample of the product that we have seen, it appears that the resistor element is wound round a core which is cooled by means of water flowing in a pipe contained. The external casing also contains cooling fan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resistor. It is not as if the item in question performs two functions one of electrical resistor and the other of cooling or carriage of water. The flow of water through it is clearly intended to contribute to the function of the resistor. There is therefore no reason why it should be treated as the matter other than resistor. The example of an oil immersed resistor specifically mentioned in the E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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