1986 (2) TMI 186 - AT - Central Excise

Summary

Issues:
Assessment of duty on goods forming part of an integrated system for particle size analyzer under the Customs Act, 1962.

Detailed Analysis:

1. Factual Background:
The appeal under Section 129-A(b) of the Customs Act, 1962 concerns the assessment of duty on goods like Sampler, Sample feeder, Sensor, Bottle Sampler, and Printer, which are parts of a particle size analyzer system. The goods were separately itemized in the invoice but were assessed under a different heading than the analyzer itself.

2. Contentions of the Parties:
The appellant argued that the goods were integral parts of the analyzer, designed to perform multiple functions, and should be assessed at the same rate as the analyzer. The Collector (Appeals) acknowledged their interconnection but upheld the duty assessment based on separate itemization in the invoice.

3. Legal Interpretation:
Chapter 90 of the Customs Tariff Act covers instruments and apparatus for scientific or technical purposes. Note 2(a) of Chapter 90 dictates the classification of parts and accessories based on their suitability for use with specific machines or apparatus. The distinction between "parts" and "accessories" was discussed, highlighting that accessories enhance the effectiveness of the main unit.

4. Classification and Assessment:
The Tribunal analyzed the goods under Heading No. 90.29, which covers parts or accessories for specific articles falling within certain headings. The goods were not classified as machines themselves but as parts or accessories suitable for use with the particle size analyzer falling under Heading No. 90.28(4). Therefore, they were correctly assessed under Heading No. 90.29.

5. Judgment:
The Tribunal upheld the assessment of duty under Heading No. 90.29 for the goods in question, dismissing the appeal. The decision was based on the classification criteria outlined in Chapter Note 2(a) of Chapter 90, emphasizing the suitability of the goods as parts or accessories for the particle size analyzer.

In conclusion, the judgment clarified the classification and duty assessment of goods forming part of an integrated system for a particle size analyzer under the Customs Act, 1962, based on the specific provisions of the Customs Tariff Act and relevant legal interpretations.