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Issues: Classification of imported ceramic resistance elements under Customs Act, 1962.
In this case, the main issue was the classification of imported ceramic resistance elements under the Customs Act, 1962. The consignment was initially assessed under Heading 85.18/27(1) but the appellants contended that they should be re-assessed under Heading 90.23(1) read with 90.28(4)/90.29(1) as parts of thermometers. The Assistant Collector rejected this claim, stating that resistors are specified under Heading 85.19 and excluded from Heading 90.29. The Appellate Collector also upheld this decision, emphasizing that the goods were electrical resistors and not specifically designed for instruments. The appellants argued that the elements were sensing elements for thermometers, not ordinary resistors, and provided technical explanations to support re-assessment under Heading 90.23(1). The Department, however, relied on Explanatory Notes to argue that resistances are excluded from Headings 90.29 and 85.19. They cited a previous case where specific entries prevailed over general classifications. The Tribunal considered the evidence presented, including the appellants' claim that the elements were designed for accurate temperature measurement in process control instruments. They agreed with the appellants that the elements were parts solely for use with thermometers falling under Heading 90.23 and not elsewhere specified. The Tribunal concluded that the elements should be classified under Heading 90.29(1) and set aside the Appellate Collector's order, allowing the appeal.
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