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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 ..... f Telecommunication letter clarified that servo controlled voltage stabilizers were not PPC, and Exim Policy classified AVS and PPC separately – it shows that AVS were different from PPC – revenue appeal dismissed – impugned order upheld - E/1367/2000 - 1172/2008 - Dated:- 30-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri N.J. Kumaresh, SDR, for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (A). We take up the revenue appeals afresh for consideration. 2. The issue involved is eligibility of Automatic Voltage Stabilizers (AVS) to concessional effective rate of duty in terms of Sl. No. 255 of Notification No. 5/98 dated 2-6-98. The said entry reads as follows: "255. 9032.80 All goods other than programmable process controllers. 13%" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was not possible with an Automatic Voltage Stabilizer. An AVS raised or stepped down voltage of incoming power to a prefixed level. The performance of the device could not be programmed for any future length of time. He invited our attention to the explanation which defined programmable process controller and submitted that the AVS did not come under PPC. 5. We have considered the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... line voltage correctors were equipments intended for correcting the supply voltage fed to it from the supply mains to a desired output voltage range. It was further clarified that a programmable controller operated based on some feed-back from automated system, (ii) A letter dated 29-4-99 from the Directorate of Telecommunication addressed to M/s. Consul Console (P) Ltd., which clarified that s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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