1995 (7) TMI 195 - AT - Customs

Summary

Issues: Classification of imported Thermocouples under Customs Tariff Act - Whether under Heading 90.24(1) or 90.28(2)

In this case, the appellants appealed against the order of the Collector of Customs (Appeals) upholding the original assessment of imported Thermocouples under Heading 90.28(1) of the Customs Tariff Act. The appellants argued that the Thermocouples should be classified under Heading 90.24(1) or alternatively under Heading 90.28(2). The appellant's advocate contended that Thermocouples are not covered under Heading 90.28(1) as they are a pair of iron and constantan wire generating milivolts proportional to temperature, which should be classified under Heading 90.24(1). On the other hand, the Respondent argued that Thermocouples are electrical in nature and should be classified under Heading 90.28(2) for electrical instruments or apparatus for measuring electrical quantities. The Bench considered the arguments and referred to the explanatory notes of the BTN to analyze the classification. The Tribunal determined that the imported Thermocouples do not fall under Heading 90.24(1) as they are electrical apparatus, and agreed with the Respondent that they should be classified under Heading 90.28(2) as conceded by both parties. Therefore, the Tribunal held that the imported Thermocouples are classifiable under Heading 90.28(2) of the Customs Tariff Act, granting the appellant any consequential benefits according to the law. The appeal was disposed of accordingly.