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Classification of imported goods for customs duty assessment based on the correct tariff sub-items. Detailed Analysis: 1. The appeal was against the order-in-appeal dated 18-2-1988 of the Collector of Customs (Appeals) regarding the assessment of imported goods claimed to be a complete system of Power Integrators with accessories for Banbury Mixer. The assessing authority classified the goods under different tariff sub-items. The appellants sought reassessment of the goods, which was rejected, leading to the appeal. 2. The appellants argued that the Collector (Appeals) erred in relying on a catalogue to determine the electrical circuit specifications of the imported goods. They contended that the power consumption requirements mentioned in the catalogue referred to the measuring instrument itself and not the voltage of the Banbury Mixer's electrical circuit. They highlighted technical references to support their claim that the goods should be classified under a specific tariff sub-item designed for circuits of 400 volts or more. 3. On the revenue's side, it was argued that the instrument in question required step-down and step-up transformers to measure power consumption, indicating that it was not specifically designed for circuits of 400 volts or higher. The revenue acknowledged the lack of detailed technical analysis in the previous decision-making process. 4. The Tribunal analyzed the relevant tariff sub-item, which required instruments to be designed for use in circuits of 400 volts or more to fall under that category. The Tribunal reviewed technical references provided by the appellants, emphasizing the power consumption measurement aspect and the design compatibility with circuits exceeding 400 volts. It noted the absence of detailed technical assessment in the previous proceedings and suggested the possibility of presenting expert technical opinions for further clarification. 5. Consequently, the Tribunal set aside the previous order and remanded the matter to the Assistant Commissioner of Customs for a fresh decision. The appellants were granted the opportunity to present additional evidence and technical opinions to support their case during the reassessment process. The decision highlighted the importance of thorough technical evaluation in determining the correct classification of imported goods for customs duty assessment.
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