9911796707
TMI Blog1983 (9) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... lication dated 10th August, 1981 against order No. S/49-40/81-GS, dated 4-5-1981 passed by the Appellate Collector of Customs, Bombay has been transferred by the Government to Tribunal for disposal under Section 131B(2) of the Customs Act, 1962. 2. This appeal relates to assessment of a Starter 24V assessed under Heading 85.27(1) CTA and 30.B. CET under B/E GSI No. 421, dated 6-4-1979 for whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ian repeated the contentions. On the other hand, Shri Kunhikrishnan pointed to the difference between a motor and a motor starter. This article was a D.C. motor operating on a battery. Item 30.B.(1) covers Motors which operate on direct current with rated output not exceeding 7.5V and the rate of duty is 20% adv. Motor starters are different articles which are assessable under Item 30.B. at 15% a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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