Siemens Ltd. Vs. Collector of Customs

Siemens Ltd. vs Collector of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 17, 1996

~2 min read

https://sooperkanoon.com/case/9520

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/9520
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: May 17, 1996
Subject: Electricity

Case Summary

AI-generated summary - not the official court judgment text.

Electricity

Key legal issue: Electricity

Parties & Advocates

Appellant / Petitioner

Siemens Ltd.

Respondent

Collector of Customs

Legal References

Reported In: (1996)(85)ELT368TriDel

Excerpt

.....are designed for use in circuits of 400 volts or above, or of 20 amperes or above or for use with motors of 1.5 kilowatts or above." 3. item 85.18/27(1) will apply only if clause (3) of the sub-heading is not attracted. there can be no dispute that thyristor fuses are electrical apparatus for making or breaking electrical circuits for the protection of electrical circuits etc. as contemplated in clause (3).the dispute is only whether these fuses are designed for use in circuits of 400 volts or above or of 20 amperes or above or for use in motors of 1.5 kws or above.4. the appellant has placed before us the literature of the manufacturer regarding these fuses at page 25 of the paper book containing the rated voltage, the rated current and other particulars in respect of each category of fuses. the goods imported fall under category 3ne4-101. the rated voltage is given as 800 ohms, the rated current is mentioned as 32 amperes. in other words, going by the manufacturer's statement, the goods imported are suitable in circuits where the relevant voltage and current are 800 ohms and 32 amperes respectively. the voltage and current referred to are of high order. it stands to reason that the imported goods are designed for use in circuits of 800 voltage or above or of 32 amperes and, therefore, fall within the purview of the proviso to clause (3). it is, therefore, clear that the goods attract tariff item 85.18/27(3).5. for the reasons indicated above, we hold that higher rate of duty than warranted having been collected, appellant is entitled to proportionate refund. appeal is thus allowed.

Full Judgment

1. Appellant imported Thyris-tor Fuses and the goods were assessed and duty paid and cleared. Duty was levied on the basis that the goods attracted Tariff Item 85.18/27(1). Subsequently, the appellant filed a refund claim on the ground that the goods fall under Tariff Item 85.18/27(3) for which rate of duty is less. The Assistant Collector as well as the Collector (Appeals) rejected the claim. Hence, the present appeal. Appellant is not present in spite of notice. We have heard Shri M. Ali, JDR and perused the papers.

"Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits or for making connections to or in electrical circuits; resistors; switch-boards and control panels : Provided that the articles are designed for use in circuits of 400 volts or above, or of 20 amperes or above or for use with motors of 1.5 kilowatts or above." 3. Item 85.18/27(1) will apply only if clause (3) of the sub-heading is not attracted. There can be no dispute that Thyristor Fuses are electrical apparatus for making or breaking electrical circuits for the protection of electrical circuits etc. as contemplated in clause (3).

The dispute is only whether these fuses are designed for use in circuits of 400 volts or above or of 20 amperes or above or for use in motors of 1.5 KWs or above.

4. The appellant has placed before us the literature of the manufacturer regarding these fuses at page 25 of the paper book containing the rated voltage, the rated current and other particulars in respect of each category of fuses. The goods imported fall under category 3NE4-101. The rated voltage is given as 800 Ohms, the rated current is mentioned as 32 amperes. In other words, going by the manufacturer's statement, the goods imported are suitable in circuits where the relevant voltage and current are 800 Ohms and 32 amperes respectively. The voltage and current referred to are of high order. It stands to reason that the imported goods are designed for use in circuits of 800 voltage or above or of 32 amperes and, therefore, fall within the purview of the proviso to clause (3). It is, therefore, clear that the goods attract Tariff Item 85.18/27(3).

5. For the reasons indicated above, we hold that higher rate of duty than warranted having been collected, appellant is entitled to proportionate refund. Appeal is thus allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Siemens Ltd. vs Collector of Customs Same Subject Electricity