2005 (11) TMI 93

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..... ors including Rheostats, other than heating Resistors, fall under Heading 8533. The sub-heading 8533 39 deals with residuary goods and tariff item 8533 39 20 specifically relates to Rheostats. therefore, the Rheostat in question which is having a power rating of 2 kilowatts, is classifiable under tariff item 8533 39 20. - AAR/44(Cus.)/50/2005 - - - Dated:- 10-11-2005 - Justice S.S.M. Quadri, Ch .....

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..... rm a telecommunication function by providing power to the system. The parts cannot be used independently of it or in other equipment, although they can be interchanged within the PFE cabinet as a spare or replacement or an existing unit. The Alcatel Rheostat is part of the Alcatel's PFE. The Rheostat is a large resistor that can be varied under motor control to provide a variable load to th .....

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..... Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) 8533 Electrical Resistors (including rheostats and potentiometers), other than hea .....

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..... 8533 31 20 - - - Rheostats Kg. Free - 8533 31 90 - - - Other 8533 39 - - - Other .....

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