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2015 (10) TMI 957 - AT - CustomsClassification of LVDT Transducer Entry CTH 8533 40 10 or CTH 8479 89 99 Appellant claimed classification of 91) AF 145 LVDT Transducer under CTH 8533 40 10 However, bill of entry was assessed classifying goods under CTH 8479 89 99 Commissioner (A) in impugned order held that items imported by importer have been correctly classified Held that - appellants in their Technical write-up given that specific action of transducer is that it changes one form of energy to another Clear that in present case LVDT Transducer is an AC Voltage Divider as it convert Linear displacement into Electrical Output It cannot be potentiometer as it is not measuring resistance or voltage change Impugned goods are rightly classifiable under Chapter heading No.84798999 Submissions made also do not clearly show that imported items are potentiometers and are used for determining potential difference of electro motive force Observation of Commissioner (A) on brochure submitted by appellants, is correct No reason to consider appeal favourably Appeal dismissed.
Issues: Classification of imported goods under CTH 8533 40 10 vs. CTH 8479 89 99
In this case, the appellant imported goods and claimed classification under CTH 8533 40 10, while the bill of entry classified the goods under CTH 8479 89 99. The Commissioner (A) upheld the classification under CTH 8479 89 99, leading to the appeal. The main issue revolves around whether the imported items qualify as potentiometers or transducers, affecting their classification under the Customs Tariff Heading. Detailed Analysis: The appellant imported LVDT AF 145/0050 and LVDT DC/DC Driver, claiming classification under CTH 8533 40 10. However, the bill of entry classified the goods under CTH 8479 89 99. The Commissioner (A) upheld this classification, leading to the appeal. The key contention was whether the imported items were potentiometers or transducers. The appellant argued that the LVDT and SCM-100 used together emulated a potentiometer device in terms of position measurement through voltage division. They claimed that LVDTs were referred to as "contactless potentiometers" by some manufacturers. However, the submissions did not conclusively prove that the imported items were potentiometers used for determining potential difference of electromotive force. The Commissioner (A) explained that a potentiometer is an instrument for determining potential difference or a device used in electronic circuits, especially as a volume control. In contrast, a transducer converts non-electrical signals into electric signals or vice versa. The Commissioner (A) highlighted that the LVDT Transducer imported by the appellant converted linear displacement into electrical output, making it an AC Voltage Divider, not a potentiometer. The Tribunal agreed with the Commissioner (A) and dismissed the appeal. They noted that the submissions before them did not support the case of the appellant that the imported items were potentiometers. The Tribunal emphasized that the substantial function of the LVDT was that of a transducer, leading to the correct classification under CTH 8479 89 99. In conclusion, the Tribunal upheld the classification of the imported goods under CTH 8479 89 99 as transducers, based on the technical characteristics and functions of the items. The appeal was dismissed, affirming the decision of the Commissioner (A) regarding the classification of the goods.
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