ORDER
I.J. Rao, Member (T)
1. The appellants imported under a Bill of Entry No. D. 839, dated 6.11.78 insulators. These were assessed to Customs Duty under Tariff Heading 84.18/27(1). Subsequently the importers felt that the goods were correct ly classifiable under Heading 84.18/27(7). Their refund application was rejected. As a consequence the appellants filed an appeal against the assessment orders before the Ap pellate Collector of Customs. The Appellate Collector rejected the claim for reclassification of the goods under sub-heading (7) of Heading 85.18/27 on the ground that the im ported goods were designed for use in electrical traction system and are used in distribu tion system and not in transmission system which alone is mentioned in sub-item (7) of the heading.
2. The appellants then filed a revision application before the Government of India. The revision application on transfer is now an appeal before us.
3. We heard Shri B.V. Chandrasekhar, Sr. Elect. Engineer of Southern Railway assisted by Shri C.V. Chandrakason. The Ld. Representative explained that the imported insulators are used in the transmission line as part of overhead equipment. He submitted that there is no difference between distribution and transmission insofar as Southern Railway is concerned, because the electricity is generated by the Railway. Shri Chandrasekhar argued that no distinction need be made between transmission line and distribution line because anything between the points of generation and consumption would be electrical transmission system only. The Ld. Representative argued that in view of this position, imported goods are correctly classifiable under Heading 85.18/27(7).
4. Shri D.K. Saha, the Ld. JDR, referred to earlier orders of the Tribunal. He brought to our attention Order No. 843/84B, dated 15.11.84 (in Appeal No.l572/81B) in the case of Collector of Customs v. M/s Tata Merlin & Gerin Ltd. where it was held that transmission system includes distribution also. Shri Saha had nothing more to say in respect of the claims of the appellant.
5. We have considered the facts of the matter and submissions made by both sides. It has been explained by the appellants with the help of a photograph that imported in sulators are usedin overhead transmission line. We adhere to earlier view of the Tribunal that no distinction need be made between the transmission line and distribution line. We feel that the submissions made by Shri Chandrasekhar, that between the point of genera tion and consumption there is only transmission system and this includes both transmis sion and distribution, is acceptable. In this view we hold that the imported goods are insulators designed for use in electrical transmission system which is admittedly of above 400 Volts. We allow the appeal and order consequential relief.
6. Pronounced in open court.