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Issues: Classification of imported goods under customs duty - Benefit of Notification No. 118/86-Cus. - Whether the goods are measuring instruments or test equipment.
Analysis: 1. The appellants imported Calibration & Testing Equipment under Bill of Entry No. 2581/311 and claimed the benefit of Notification No. 118/86-Cus., contending that the goods were measuring and checking instruments. 2. The Asstt. Collector rejected the claim, stating that the equipment consisted of Gas Flow equipment, Leakage Test equipment, and Calibration and Flow rate equipment, primarily used for calibration and testing rather than measuring. He emphasized that the equipment functioned as parts of a complete system and could not operate independently for measurement purposes. 3. The Collector of Customs (Appeals) upheld the rejection, determining that the imported goods were test equipment, not measuring instruments, and hence, not eligible for the notification intended for measuring instruments. 4. The appellants argued that the goods were designed for measuring, not just checking, explaining the specific parameters each apparatus measured. They also sought an alternative classification under Heading 9026.80 to avoid relying on the concessional notification. 5. The Respondent opposed, asserting that the imported instruments were for testing thermostats and gas cookers, constituting Test Benches falling under Heading 9031.20, which covers appliances and machines for specific projects, not general measuring or checking instruments. 6. The Respondent presented literature demonstrating that the imported equipment, detailed under specific projects, included various parts, some of which were measuring/testing instruments, supporting the classification as Test Benches under Heading 9031.20. 7. It was argued that since the measuring instruments were components of the apparatus and not standalone instruments, the goods could not be classified as measuring instruments, thereby rejecting the alternative classification under Heading 9026.80. 8. The Ld. Consultant contended that the wide scope of Chapter 90 heading encompassed machines, appliances, and instruments with diverse functions, asserting that the goods were not test benches but should be classified under 9026.80, or alternatively, should qualify for the notification due to the necessity of measuring for testing. 9. Upon careful examination of the literature provided, the Tribunal concluded that the imported goods were indeed test benches, as the measuring instruments were integral parts of the apparatus, not the apparatus itself, leading to the correct classification under Heading 9031.20, and negating the classification under 9026.80. 10. Considering that the imported goods were complete test benches with measuring/checking instruments as components, the Tribunal held that the benefit of Notification No. 118/86-Cus. could not be extended to the goods, ultimately dismissing the appeal.
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