1987 (11) TMI 270 - AT - Customs

Summary

Issues: Classification of imported articles under different headings

In this case, the main issue revolves around the classification of two imported articles, a Temperature Recorder and a Recording Controller, under specific headings in the Customs Tariff Act. The appellants sought re-classification of the goods under Heading No. 90.28(4) as apparatus and instruments, while the Assistant Collector initially classified them under different headings based on individual functions.

Analysis:

The Assistant Collector rejected the appellants' claim, stating that the imported items were individual instruments with distinct functions and were correctly classified as such. The Collector Customs (Appeals) upheld this decision, classifying the goods under a specific heading that attracted a higher rate of duty than what was initially paid by the appellants.

The representative of the appellants argued that the Recorder and Recording Controller were essential parts of a complete temperature measuring instrument and should be classified under a different heading. On the other hand, the Respondent's representative highlighted Chapter Note 2 to Chapter 90 and argued that the items should be classified under a specific heading based on their functions as accessories of an instrument used for recording and controlling temperature.

The appellants relied on Chapter Note 2(a) to Chapter 90 to support their classification argument, emphasizing that the imported goods were accessories for an instrument for temperature recording. However, the Respondent's representative contended that the items fell under a different heading based on their functions and components, as per Chapter Note 2(b) to Chapter 90.

After considering the arguments from both sides, the Tribunal found that the Collector's order was in line with the Tariff Headings and Chapter Note 2(b). The Tribunal agreed with the Collector's assessment that the imported goods, described as electronic instruments, contained electronic components and thus fell under a specific sub-heading for classification.

The Tribunal concluded that the appellants failed to disprove any part of the Collector's order and, therefore, dismissed the appeal, upholding the classification of the imported articles under the specific heading determined by the Collector.