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TMI Blog2008 (9) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - These appeals arise before us on the Hon'ble High Court, Madras setting aside our Miscellaneous Order No. 103/08, dated 25-2-08 [2008 (10) S.T.R. 591 (Tri.-Del.)]. In the Misc. order we had rejected the application of the respondent to recall our final order Nos. 1519-1521/2007, dated 26-12-07 [2008 (225) E.L.T. 312 (Tribunal)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e main ground raised is that the Commissioner (A) had gone by opinions obtained by the respondents from the Bureau of Indian Standards and another expert. The notification contained a clear description of the item entitled to exemption in the Explanation to Sl. No. 255. The Commissioner (A) had mis-directed himself in following extraneous authorities when the notification itself had contained an u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han programmable process controllers The explanation to PPC contained in the notification reads as follows Explanation :- Programmable Process Controllers' means an automatic regulator of electrical quantities, or an instrument or an apparatus for automatically controlling non electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) The Exim Policy which classified AVS and PPC separately under ITC HS Nos. 903289.05 and 903289.04. This also showed that AVS were different from Programmable Process Controllers. 5.1 Revenue has not advanced any good ground in their appeal to canvas a case for classifying the product in question as PPC. As the Commissioner (A) has made his finding based on the literature and opinion of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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