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Issues: Classification of imported goods under Customs Tariff headings 8466.93 and 8538.90
In this case, the appellant imported a consignment of inductosyn slider and filed a refund claim, arguing that the slide is not a part of CNC Machine tools and should be classified under Heading 8466.93 instead of 8538.90. The Asstt. Collector rejected the claim, stating that the goods are parts of CNC - Numerical Control Panel, and thus should be assessed under Heading 8538.90. The appellant's advocate argued that the inductosyn slider is not part of the CNC machine tools but is used to control movement of the table, supported by certificates from the supplier and Premier Automobiles Ltd. confirming that the slider is not a part of the Control Panel. On the other hand, the revenue's representative reiterated the departmental arguments, claiming that the appellant failed to provide sufficient evidence to support their classification under Heading 8466.93. They referred to literature indicating that the imported item is indeed a part of the instrument, citing specific details from the supplier's letter and the invoice. After hearing both sides, the Tribunal examined the technical literature presented in court, which described the inductosyn as a precision position detecting element composed of scale and slider parts. The Tribunal also considered a certificate from the supplier explaining the function of the inductosyn scale as a double-checking device of position, emphasizing that it is not a part of the control panel. The Tribunal noted that the Collector (Appeals) did not conclusively determine the claim's substantiation but referred to certificates indicating that the inductosyn slider is not part of the control panel. Despite the lack of an authentic catalogue submission by the appellants, the Tribunal found that the evidence presented, including certificates and technical descriptions, was unchallenged by the revenue. Consequently, the Tribunal allowed the appeal, setting aside the previous order and ruling in favor of the appellant's classification under Heading 8466.93.
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