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S.DUGGAL, I.J.RAO
Keltron Power Devices Ltd. – Appellant
Versus
Collector of Customs, Cochin – Respondent
S. Duggal, Member (J)
1. The subject-matter of imports in all these appeals is an item described uniformly as : 'Silicon Power Transistor chips' in specified number of pieces. These were assessed to duty, at the time of respective clearance, under T.I. 85.18/27(1) of the CTA on the view that they fall within the category of : 'Diodes, Transistor and similar semi-conductor devices'. Appellants' claim for refund of duty, seeking re-assessment of the goods under Chapter 38.01/19 of the CTA or, alternatively, for benefit of Notification No. l72/77-Cus assuming that the goods were classifiable under TI 85.18/27(1) CTA, was rejected on the view that, having regard to the wording of Section Note 2(s) to Chapter 38 (Section VI), read in conjunction with Note 5 to Chapter 85, the goods imported in a given number of pieces and described as 'Silicon Power Transistor Chips' would stand excluded from the category of 'miscellaneous and chemical products' as they have acquired the essential characteristics of a 'semi-conductor device, and that the entry under Sub-Heading 85.18/27(1) was wide enough to cover these type of 'diffused chips' of silicon because of the expression employed; namely,
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