1. The short question raised in this appeal sought by the Revenue is whether insulators/bushings of 220 KV imported by the respondents fall within Item 85.18/27(1) or 85.18/27(7), the former being a residuary item --not elsewhere specified -- whereas the latter being an item covering insulators designed for use in an electrical transmission system of 400 volts or above.
2. All the authorities below have taken the view that it falls within the specific Entry 85.18/27(7) and is excisable to duty at 40% and does not fall within the residuary provision whereunder the percentage of duty is cent per cent.
3. We have examined the line of reasoning adopted by the authorities below and we are of the opinion that the view taken by the Tribunal is correct. It is rightly pointed out that the Tariff Entry 85.18/27(7) does not confine the description to transmission lines but speaks of an electrical transmission system. It is rightly noticed that a distribution sub-station is an assemblage of equipment for the purpose of switching, changing and regulating the voltage from sub-transmission to primary distribution. The line between transmission and distribution is blurred and the Tribunal points out that the Department has not shown where transmission ends and distribution begins. If the item was intended to cover only suspended type of insulators and not bushing items as was contended by the Revenue, this would have been specifically mentioned. The Tribunal rightly points out that it cannot be urged that the supply and distribution system do not include that 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. For the above reasons, we see no merits in this appeal and dismiss the same with no order as to costs.