1. Insulators, actuators and contacts falling under H. 85.18/27 are entitled to the benefit of the exemption against S. No. 8 of Notification No. 172 dt. 8.8.1977. 1983 ECR 151D (T).

2. Insulating and heat resisting shells used in lightning arresters are classifiable as insulators under H. 85.18/27(1). 1983 ECR 176D (T).

3. Rough machine pole end plate forgings are classifiable as parts of syn-chronous condensers under H. 85.01 in view of Interpretative Rule 2(a). 1983 ECR 306D (T).

4. Armature frame and field assembly with gear and gear key 24 volts are classifiable as parts of electric motors under H. 85.01/20. 1983 ECR 365D (T).

5. Speaker system is liable to C.V. duty under Item 37A (of the old) CET. 1983 ECR 497 (T).

6. Transformer bushings for power transformers fall under H. 85.18/ 27(1). 1984 ECR 1595 (T).

7. High voltage insulators of main isolating switches and insulating fittings fall under H. 85.18/27(1). 1984 ECR 1597 (T).

8. Porcelain bushings/insulators for 220 KV current transformers fall under H. 85.18/27(7). 1984 ECR 2347 (T).

9. Synthetic resin bonded paper cylinders fall under H. 85.18/27(1) for levy of basic customs duty and under Item 68 CET for levy of CV duty. 1984 ECR 2667 (T).

10. Special Switchboard Pilot Wire Relays used to protect feeder circuits of over 400 volts are assessable under H. 85.18/27(3). 1985 (10) ECR 2591 (T).

11. Wiper Motors are electric motors classifiable under H. 85.01 and not parts of windscreen wipers. 1986 (8) ECR 605 (T).

12. Insulation components for power transformers are "insulating fittings for elec-trical equipment" under H. 85.18/27(1), their main function being insulation. Specific heading takes precedence over headings covering machines of which they are parts. 1986 (9) ECR 20 (T).

13. Insulators are classifiable under H. 85.18/27(1). "Not elsewhere specified" cannot cover specific goods if specific mention of such goods is made elsewhere under the heading. 1987 (10) ECR 141 (T).

14. Electrical capacitors, all types including electrolyte fall under H. 85.18/27(2). They are not radio items. 1987 (10) ECR 325 (T).

15. "Undiffused Silicon Chips" are classifiable under Chapter 38, whereas diffused ones go under Chapter 85. 1987 (10) ECR 565 (T).

16. "Light Source Assembly" is Infrared Discharge Lamp, classifiable under H. 85.18/27(1) as "not elsewhere specified", and not under H. 85.18/27(4). 1987 (11) ECR 385 (T).

17. Insulators used as transformer bushing fall under H. 85.18/27(1) and not under H. 85.18/27(7), as they are a device used not in the transmission system, but in the reception of transmitted power. 1988 (17) ECR 645 (T).

18. Tools designed for working in hand and fitted with inbuilt motor, fall under the more specific H. 85.05, not under H. 84.40 which is a more gen-eral heading for machinery. 1989 (20) ECR 213 (Bombay).

19. Electrodes (film lined) being composite articles and used as components for primary cells and parts thereof, fall under H. 85.03. 1989 (23) ECR 33 (T).

20. Components & Parts: Exemption available only for items specifically included in notification. TV lenses, although components, not entitled to exemption, as goods of H. 90.02 not mentioned in notification granting exemp-tion to closed circuit TV cameras of H. 85.15(1). 1990 (26) ECR 284 (Bombay).

21. CKD: Incomplete imports cannot be classified as complete assembly or item under H. 85.13. 1990 (27) ECR 98 (T).

22. Distance Measuring Equipment falls under H. 85.18/27(1), as it is primarily a navigation system, not entitled to exemption under Notfn. 284/76-Cus. as it is not a wireless reception system which incorporates in a single unit both the receiving and transmitting unit. 1990 (29) ECR 214 (T).

23. Insulation between water cooled shield and pressure rings; packing for stuff-ing box, and insulators for electrode seal glass fibre tubes/bushing fall under H. 85.18/27(1). 1990 (30) ECR 286 (T).

24. Film Lined Electrodes fall under H. 85.03 (ratio of earlier decision of Tri-bunal). 1991 (33) ECR 264 (T).

25. Insulators for high voltage transmission system fall under H. 85.18/ 27(7). (2) Programme relay for electrostatic precipitator used for control and protection of machines, falls under H. 85.18/27(3). 1991 (34) ECR 544 (T).

26. Cryogenerator type PLA-105—Remanded, there being no information whether it could be treated as a furnace and whether imported with additional optional electric heater. CTA: H. 85.11(1). 1992 (42) ECR 299 (T).

27. Cable jointing kits—Components all along classified under CTA: H. 85.47. No justification for change when Tariff item has not changed. Even otherwise the goods merit classification under CTA: H. 85.47. 1993 (47) ECR 171 (Bombay)

28. Turbo Alternator (Generating Set) is eligible under Notfn. 156/86-Cus. although it falls under CTA: 85.02 and not under 85.01. 1994 (50) ECR 89 (T).

29. Invertor (Transistor) AC—Falls U/CTA: 85.43 being complete appliance having individual function. 1994 (53) ECR 9 (T).

30. Speed Drive VLT 7.5 (Variable Speed) falls U/CTA: 85.18/27(i) as it controls motor speeds which helps machine tools. 1994 (53) ECR 452 (T).

31. Electronic Gun Assembly—Beaded Body—Meaning of "beaded body" to be ascertained by reference to authorities issuing the Notfn.—Matter re-manded—Notfns. No. 345/86 & No. 91/89; CTA 8544.90. 1995 (56) ECR 63 (T).

32. Static unit of uninterrupted power supply system imported by the appellant is not a simple static converter—It is a machine with an individual function classifiable under CTA SH. 8543.80—Exemption under Notfn. No. 134/86-Cus. admissible. 1995 (60) ECR 223 (T).

33. Spark Plug Insulator—Exemption—The imported "Spark Plug Insula-tor" was rightly classified by the Deptt. under CTA SH. 8547.00. Since these goods do not fall under H. 85.11, they are not entitled to exemption under Notfn. No. 118/93-Cus. 1995 (60) ECR 575 (T).

34. Diesel generating set and Diesel Engine—The imported goods were assessed by the Deptt. accepting the classification shown by the appellants in the Bs/E, hence appellants cannot be said to be aggrieved—CTA H. 85.01(1) & 84.06. 1995 (60) ECR 662 (T).

35. Parts of pre-focussed bulbs—Basic Customs Duty—CVD—Interpretation—Principles of classification—The classification of parts or incomplete ar-ticles for CVD purposes is different from classification of such parts or in-com-plete articles for Cus-toms purposes. It is by virtue of the Rules of Interpretation or Section/chapter Note that parts are classified under the same heading as complete articles for Customs purposes. But for CVD purposes the pro-vi-sions of CET read with Additional Duties of Customs Tariff Act are to be applied. In this view, while the imported parts of pre-focussed bulbs were rightly classified as complete bulbs for Customs purposes under H. 85.18/ 27(4), for CVD purposes they have to be treated only as parts falling under Item 68, and not as complete articles. 1996 (63) ECR 459 (T).

36. Induction transistor generator with capacitor bank—Classifiable under H. 85.14. 1996 (63) ECR 461 (T).

37. Parts of Electrical Apparatus for making and protecting electrical circuits—CTA H. 85.11(1), 85.18/27(1) or 85.18/27(3)—Impugned goods are not classifiable as parts of induction furnaces under general H. 85.11(1); these answer more specifically to the description in H. 85.18/27, and are therefore correctly classifiable under the latter. 1997 (70) ECR 412 (T).

38. Electric Switch and Fuse Book Assembly—Notfn. No. 69/87-Cus.—Impugned goods may be part of a welding machine, but they are specifically included under CTA: H. 85.35, hence not eligible for exemption under Notfn. No. 69/87-Cus. 1997 (71) ECR 943 (T).

39. Electric Hand Welding Tool—The imported goods are tools capable of various functions including that of welding, and hence are classifiable under CTA: H. 85.08. 1997 (72) ECR 434 (T).

40. Waveguides—Corrugated Copper Elliptical Hollow Tubes imported in lengths—Coaxial Cables—The waveguides cannot be considered as part of any specific transmission apparatus of the type described under CTA: H. 85.25, hence do not fall under CTA: SH. 8529.90 as claimed by the assessee. The impugned goods also cannot be classified under H. 83.07 as corrugated tubing of copper, because their use does not correspond to any of the uses listed under this heading. As per Interpretative Rule 4, these goods should be classified under the heading to which they are most akin. Since functionally the waveguides are similar to coaxial cables, they are correctly classifiable under CTA: SH. 8544.20. 1997 (72) ECR 620 (T).

41. Arc Chamber Insulator, a ready to fit article—As insulating fittings for circuit breakers, these are parts of circuit breakers, hence do not fall under CTA: SH. 8546.20, but are appropriately classifiable under CTA: SH. 8547.10. 1997 (72) ECR 835 (T)

42. Mu-Metal Housings—Impugned goods are parts of transformers and are assessable under CTA: SH. 8504.90. 1997 (73) ECR 421 (T).

43. "Neotox" Exhaust Gas Indicator—OGL—The impugned article is a battery operated instrument carried by workers to warn them of the presence of hazardous gases when they exceed safety limits; it acts as an electric sound and visual signalling apparatus, and appropriately falls under CTA: H. 85.31. Clearance under OGL not permissible. 1997 (73) ECR 460 (T)

44. DRAM Modules—Expert Opinion—When the Department has itself called for an expert opinion, and the HSN Notes have been considered by the expert before giving the opinion that the impugned goods are not Hybrid Integrated Circuits and are classifiable under CTA: H. 85.42, it is not open to the Department to discard the expert"s opinion without seeking any clarification before doing so. The Department has also not followed the clarification given to the appellants by another expert, holding that the impugned goods fall under CTA: H. 85.42. In view of the advancements in technology, the Department often needs to rely on expert opinions for classification and should not discard such opinions without a thorough examination of the issue. The lower authority"s order is set aside as no reason has been given for discarding the experts" opinions and clarifications, and the matter is re-manded for de novo consideration. 1998 (74) ECR 88 (T).

45. Parts of Stepper Motors—Exemption—Interpretative Rules cannot be applied to determine eligibility of goods for exemption under a notification. Since the impugned imported goods are not assembled with other components of clock movements, they fall under CTA: Chapter 85, not Chapter 91, and are therefore entitled to the benefit of exemption under Notfn. 62/88-Cus. 1998 (75) ECR 454 (T).

46. Combustible Gas Detector/Alarm System—The pur-pose of combustible gas detector/alarm model-3835 is to detect the level of gas when it exceeds the permissible level and to warn people of the hazard by a sound or visual alarm, but does not reflect the composition, analysis, measur-ing or checking of the gas. The functioning of the goods shows that they are classifiable under CTA: H. 85.31 which covers electric sound or visual signalling apparatus such as burglar or fire alarms, and not under SH. 9026.80 or SH. 9027.10 as instruments or apparatus for measuring or checking the flow, level or pressure of gas. 1998 (77) ECR 124 (T).

47. Industrial Iron (NAOMOTO HY 610)—Exemption The impugned item is suitable for ironing rough and hard fabrics, for which ordinary irons are not suitable, and are meant for industrial use only; hence it is appropriately classifiable under CTA: SH. 8451.30, and is entitled to the benefit of exemption under Notfn. 16/85-Cus. 1998 (77) ECR 361 (T).

48. Printed Circuit Boards—Project Import—Printed Circuit Boards imported under a project for use in drilling machines, and not in computers, are correctly classifiable under CTA: H. 85.34 which specifically mentions such goods. According to Note 2, Section XVI, parts which are goods under specified headings of Chapter 84 or 85 (other than those excluded) are to be classified in their respective headings. 1998 (79) ECR 703 (T).

49. Insulators/Bushings of 220 KV—Whether classifiable under erstwhile CTA: H. 85.18/27(7) as insulators designed for use in an elec-trical transmission system of 400 volts or above, or under the residuary entry H. 85.18/27(1)—The Tribunal has rightly pointed out that it cannot be urged that the supply and distribution system does not include transmission or sub-transmission. The voltage of these insulators/bushings of 220 KV is many times more than the stipulated limit of 400 volts. The high voltage is clearly indicative of transmission system. Since there is a specific Entry 85.18/27(7) which is attracted, the residuary entry can have no relevance.1999 (80) ECR 312 (SC).

50. Sewing Machines (Electrical, Industrial) are classifi-able under CTA: H. 85.42 and are also entitled to exemption granted to goods falling under that heading—ratio of Vishal Exports v. CC, Bombay. 1999 (80) ECR 602 (T).

51. Console Assembly—Photocopier—Parts—Item specially mentioned in CTA: H. 85.37—In view of this and the Section Note 2(a) of Section XVI & Chapter Note 2(a) of Chapter 90 of the Customs Tariff, Console Assembly is rightly classifiable under CTA: H. 85.37. 1999 (82) ECR 169 (T).

52. Flame Retardant Polyester Electrical Insulation Tape—Goods imported in running length/in long rolls, have insulating proper-ties and are not capable of use for any purpose other than insulation. Identical goods have been classified under H. 85.46 both of the CE Tariff as well as the Customs Tariff. Hence, irrespective of their dimensions, the impugned goods are classifiable under CTA: H. 85.46—ratio of several decisions of Tribunal. 1999 (85) ECR 53 (T).

53. Software—Loaded on Hard Disk Drive—Whether customs duty is to be levied on the basis of "hard disk" (CTA: H. 84.71) or "computer software" (CTA: H. 85.24)—A floppy on which software is stored falls under CTA: H. 85.24. If, instead of storing the software on the floppy, it is stored on a hard disk drive, it would not cease to be software, because it is simply information stored in the hard disk drive. Also, considering the impugned goods to be composite goods consisting of "hard disk drive" and "software", they can be classified under the heading which gives them their essential character, in terms of Rule 3(b) of the Rules of Interpretation. In the present case, considering the price factor also, it would be computer software. The correct classification of the impugned goods, therefore, is under CTA: H. 85.24. 2000 (88) ECR 737 (SC).