1993 (10) TMI 103

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..... er-in-Appeal No. M-CUS 51/93, dated 21-1-1993 passed by the Collector of Customs (Appeals), Madras. 2. The review was sought mainly on the grounds that "33 KV Indoor Single Panel Minimum Oil Circuit Breaker" exported in this case and which admittedly are a part of the switchgear were not covered by the relevant Sub-serial 4609 of the relevant Drawback Schedule viz. "Switchgears, control gears .. .....

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..... tribution system (Newens Electrical Book P/371-372). The arguments, in short, of the applicant Collector is that the circuit breaker is only a part of the switchgear and not complete switchgear themselves and hence the goods do not qualify for drawback. 3. Government have gone through the records of the case and even technical literature particularly the Indian Standard Bulletin IS 1885 (Part-XV .....

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..... makes or breaks current i.e. it is a circuit breaker. Conversely too a circuit breaker is a switching device. Hence, view reached by Collector (Appeals) is correct. 6. The applicant Collector's arguments that relevant ISI specification is IS 2516 and not 1885 is unwarranted as it assumes that the two are mutually exclusive or contradictory. In any two entries, there can be overlapping also as is .....

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