1986 (1) TMI 263

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..... h Anand, Member (T)]. - The items imported are Digital Function Generator and Digital Read Outs. The appellants claimed classification of the former item under Heading 85.18/27(1) and of the latter under Heading 90.29(1). The appellants have also claimed the benefit of Notification No. 172/77-Cus dated 8th August, 1977 in the case of item number one i.e. Digital Function Generator. 2. The As .....

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..... unction of generating pulses or signals of desired wave length and as per the explanatory notes of BTN under heading 85.22 such a Generator is referred to as an independent Generator. It is also submitted that the function of the Digital Read Out is to read out the signals of Digital indicator. Finally it is urged that the mere fact that the machine cannot perform its function in the absence of th .....

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..... o the fact that it is clearly provided that principal electrical goods in the nature of instruments and apparatus are covered more specifically by Chapters 90 and 92. For the purpose of classification it is stated that the testing system as such would be classifiable under heading 90.28(4) read with heading 90.22 but the items in question contain semi-conductor devices and would correctly be class .....

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