COMMISSIONER OF CUSTOMS Vs. KONE ELEVATOR INDIA LTD.

JUDGEMENT

(1.) This is a Revenue appeal against the Order -in -Appeal No. C -Cus. 360/98 dated nil by which the Commissioner (Appeals) has examined the question of classification of the item Yaskavan Inverters. The Commissioner after due consideration of the tariff headings including the technical literature and opinion furnished by Professor, Power Systems and Drives, School of Electrical and Electronics Engineering, College of Engineering, Anna University and Professor and Head of Department of Electrical Engineering, IIT have also upheld the as -sessee's contention that the item is classifiable under Heading 90.32. The Commissioner (Appeals) has also referred to the Explanatory notes to CTH 90.32 before coming to his conclusion. The findings recorded by the Commissioner (Appeals) are reproduced herein below :

(2.) The learned DR referred to the grounds of appeal. It is stated that as per Section note 6(b) to Chapter 90 and Explanatory notes to 9032.00 the Automatic Regulator of Electrical Quantities and Instruments for automatically controlling are designed to bring a quantity and to maintain it at a desired value stabilised against any disturbances measuring its actual value and consist of:

(3.) Therefore, it is contended that general purpose inverters under import did not contain any of the device for operation and hence the same cannot be considered as automatic controlling instrument and the item merits classification under 8504.40 of the CTA. The learned DR sought for reversal of the impugned order and restoration of the order -in -original.