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TMI Blog1984 (5) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Heading 85.18/27(7) but it was assessed under sub-item (1) of this Heading vide Bill of Entry No. 4390, dated 27-10-1976. Aggrieved by this classification, the appellants contended before the Appellate Collector that the insulators were designed for use in an electrical transmission system of 400 volts or above , and these bushings are used with voltage current type of transformers, which are in fact part of transmission system and without which it cannot be considered as complete. Catalogues and drawings were also produced. The Appellate Collector observed that in transmission lines suspended type of insulators are used and not bushing type insulators; and that transformers which are installed either at the transmission point or at r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by stating that bushings are different from the insulators, as the former is used for machinery, is strange logic in view of the clear description given in the invoice. Therefore, the insulators are necessarily used in transmission system and should fall under sub-item (7) of Heading 85.18/27. 4. Shri K.G. Seth reiterated these contentions. He produced drawings and photographs to support his argument that the goods in question are used in electrical transmission systems. He referred to the letter of Dr. G.M. Phadke, Secretary General of the Electrical Manufacturers Association, stating that transmission Systems usually consist of the following elements :- (1) generating stations; (2) step-up transformer stations; (3) transmission lines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end to another end for distribution, after downgrading the voltage to 400V/230Vs and the insulators used in instrument transformers of 220 K.V. system are an integral part of Transmission System. The string-type insulators/suspended insulators are used only to maintain the distance between phases/wires carrying currents to give support to the wires so that they do not fall or hang. 5. Shri K.V. Kunhikrishnan supported the action of the lower authorities. He relied on the New Electric Science Dictionary by Audel and the McGraw Hill Encyclopaedia of Science Technology to draw a distinction between a transmission system and a distribution system. He stated that current transformers are also called instrument transformers, the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd regulating the voltage from sub-transmission to primary distribution. To our mind, the line between transmission and distribution is blurred and the Department has not shown where transmission ends and distribution begins. Further, if Heading 85.18/27 (7) was intended to cover only suspended type of insulators and not the bushing type as contended by the Department, this would have been specifically stipulated. There may be a unit which both generates power and distributes it. For instance, the Delhi Electric Supply Undertaking not only generates power but also transmits the same to sub-stations and distributes it. It cannot be argued that supply or distribution systems do not include transmission or sub-transmission : The voltage of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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