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Issues: Classification of imported items under specific headings, reclassification of items under Chapter 90, essential accessories of Sine Generator, correct assessment of items by customs, interpretation of Chapter notes.
In the present case before the Appellate Tribunal CEGAT, the appellants imported various items under a Bill of Entry and sought reclassification of some items under Heading 90.29(1) CTA, claiming them to be essential accessories of a Sine Generator used for measuring sound. The Assistant Collector and the Collector (Appeals) had rejected the reclassification, stating that the items were accessories and had to be assessed on merits. The Tribunal examined each item individually in light of the tariff and Chapter notes. The Tribunal allowed the reclassification request for Item (ii) - Band Pass Filter, as it did not contain specific components listed under sub-heading (2) of Heading 90.29. However, the claims for Items (iii) Microphone Cartridge and (vi) Cables were rejected as they were correctly classified under their respective headings based on Chapter note (2) of Chapter 90. Similarly, for Items (iv) Recording paper, (vii) Inking Kit, and (viii) Pens, the Tribunal upheld the classification done by Customs under the respective headings as per Chapter Note (2) to Chapter 90, despite the appellants' argument that these items were essential for the Sine Generator's operation. Regarding Item (v) - Floor stand, classified under Heading 73.33/40 as articles of iron and steel, the Tribunal accepted the appellants' contention that it was an essential part of the Sine Generator setup. Therefore, the Tribunal ordered the reclassification of the floor stand under Heading 90.29(1). Ultimately, the Tribunal partially allowed the appeal by permitting reclassification for specific items while rejecting reclassification for others based on the correct interpretation of the Chapter notes and the essential nature of the items in relation to the Sine Generator.
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