2005 (8) TMI 139

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..... ears for the applicant. Mr. A.K. Roy appears for the Commissioner. We have declined adjournment of these cases on the request of the applicant vide separate order. 2. These applications are filed under Section 28H of Customs Act, 1962 (for short the Act) seeking advance ruling of the Authority in respect of the classification of the goods noted against each of the application in the table given h .....

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..... 975 (for short the Tariff Act). In the comments, the Commissioner expressed his agreement with the above classification. 4. We shall examine that heading to ascertain whether the classification suggested by the applicant and agreed to by the Commissioner, is justified. The tariff heading reads as follows :- Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) .....

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..... s" are used to convert electrical energy in order to adapt it for further use. They incorporate converting elements of different types. They may also incorporate various auxiliary devices e.g. transformers, inductor coils, resistors, command regulators, etc. Their operation is based on the principle that the converting elements act alternately as inductors and non-inductors. Having regard to the t .....

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