1982 (1) TMI 192

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..... of India have considered the points raised in the assessee's reply to the show cause notice issued to them as well as the points raised at the time of personal hearing, and have examined the records of the case. 2. Government observe that the assessee manufacture Rotary sub-standard meters. The assessee leave contended that the aforesaid goods are not classifiable under Item 33E of the Centr .....

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..... e that according to the I.S.I. specification No. 722 (Part 1) of 1929 the scope of electricity supply meters did not inter alia extend to Rotary sub-standard meters, It is, therefore, evident that Rotary sub-standard meters are not recognised as electricity supply meters by both the people in the trade as well as technical literature. 4. In view of the above the Appellate Collector has right .....

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