9911796707
TMI Blog1983 (11) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... be assessed as part of transmission system under Heading 85.18/27(7) since these are Insulators for Circuit breakers which is one of the elements of transmission system with an electrical rating of over 400 Volts. The claim was rejected by the Assistant Collector of Customs. Later however, the Collector (Appeals) classified these goods as component parts of Oil Circuit Breakers under Heading 85.18/27(3) without countervailing duty instead of 85.18/27(7) as claimed by the importers. 2. The Government of India was, however, of the view that the decision of the Appellate Collector ordering the Heading 85.18/27(3) of the Tariff Act was not correct. The Government considered that the goods in question were made of insulating material and wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly support the terminal connections, fuse elements, etc. as described in the Explanatory Notes to BTN 85.26 (P. 1464). These Insulators can, by no stretch of imagination, be classified as insulating fittings. 3. In support of these submissions, the respondents have produced technical literature and certificates from the Indian Institute of Technology Delhi and the Indian Electrical Manufacturers Association. They have also cited the report of the Committee for Standardisation of the parameters and specifications of major items of 400 KV equipment, published by Government of India, Department of Power. The Departmental Representative conceded that the Department has not been able to collect any technical opinion to counter the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative Shri V.M.K. Nair wanted time to produce such evidence before the Bench. This, however, would not be possible to be done at this stage before this Tribunal. It is, therefore, appropriate and in the interest of justice that the matter be remanded to the Appellate Collector of Customs, Madras, for considering the evidence as may be produced by both the parties and arrive at the decision regarding proper classification of the goods in question. The Bench, therefore, sets aside the order of the Appellate Collector and remands the case to him for de novo consideration and decision in accordance with the directions given above within a period of four months from the date of this order. 5. For the reasons stated above, the Orders-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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