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Issues involved: Classification of Master electricity meter, Remote Terminal Unit, and Line Amplifier under Sub-heading 9028.30 or sub-heading 8517.80 of the First Schedule to the Customs Tariff Act.
Analysis: 1. Issue of Classification: The primary issue in the appeal was the classification of Master electricity meter, Remote Terminal Unit, and Line Amplifier. The Appellant claimed these items should be classified under sub-heading 9028.30 as integral components of a system to measure electric power consumption. On the other hand, the Commissioner (Appeals) classified them under sub-heading 8517.80 as apparatus of a carrier current line system. 2. Appellant's Arguments: The Appellant's advocate argued that the impugned goods were essential components of a system for accurate power measurement. The Remote Terminal Unit (RTU) facilitated data transmission to a central processing unit via power lines, with Line Amplifier used for long distances. The advocate emphasized real-time power consumption monitoring, analysis, and reporting features, asserting these items were not for telephony or telegraphy. Reference was made to Chapter 90 and Note 4 to Section XVI for classification criteria. 3. Respondent's Arguments: The Respondent's representative contended that heading 90.28 did not cover the goods as they did not record electricity consumption but retrieved and communicated data. They argued the items were for reading and transmitting consumption data, falling under heading 85.17 based on HSN Explanatory Notes. The Respondent highlighted the distinction between recording instruments and data retrieval devices. 4. Judgment: The Tribunal considered both parties' submissions and examined the functional aspects of the impugned goods. The Remote Terminal Unit's role in reading electricity consumption and transmitting data to the Concentrator was crucial. Referring to the HSN Explanatory Notes, the Tribunal concluded that the goods formed a functional unit under Chapter 90, specifically heading 90.28. The combined functionality of the items for telemetring systems led to the classification decision in favor of the Appellant under Heading 90.28. Consequently, the appeal by the Appellant was allowed based on the classification analysis and relevant tariff provisions.
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