ORDER
Archana Wadhwa, Member (J)
1. The dispute in the present appeal of the revenue is as regards the correct classification of parts of DC power supply. Both the authorities below, after examining the issue, has held that since the parts are electrical transformers, static converters, inductors, etc., and the same are specifically mentioned against heading 8504.00, they would be properly classifiable under the said heading. Accordingly, both the authorities have rejected the revenue’s stand of classifying the same under residuary heading 85.48.
2. Revenue in their memo of appeal has referred to Section Note 2(a) to Section XVI. We find that in terms of the said section note, parts are required to be classified as separate goods, wherever they are specifically mentioned, as such, against a particular tariff entry. Heading 8504.00 specifically describes electrical transformers, static converters, inductors, etc. The revenue has not disputed that the goods in question are not transformers or converters. As such, we do not find any infirmity in the view taken by the original as well as appellate authority and reject the appeal filed by the revenue. Cross objection also gets disposed off.
(Dictated in Court)