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TMI Blog1983 (7) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : A.J.F. D Souza, Member (T)]. - The Revision Application dated 18-1-1980 against order-in-appeal No. C3/1530/1979, dated 18-7-1979 passed by the Appellate Collector of Customs, Madras has been transferred by the Government of India to the Tribunal for disposal in terms of Section 131-B(2) of the Customs Act, 1962. 2. An Altitude Test Chamber was imported and assessed under Heading 85. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90.16(2) or 90.25, but is correctly classifiable as a machine with motor designed to perform individual functions not meant for manufacture or production of any commodity. He, therefore, rejected the claim as inadmissible. The Appellate Collector also held that the goods cannot be classified as testing instruments of the character referred to under Heading 90.16(2) or 90.25 and the question of cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircraft which were damaged in combat and used to enable the pilot to bale out. The Customs authorities invariably ignored the fact that the appellants are manufacturers of air-crafts and nothing else. This was test equipment and should be assessed under Chapter 90 as stressed in the appeal. 5. For the Department, Shri Chatterjee, referred to Heading 90.16(2) and 90.25 which had no connection wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sub-headings (16) or (25) are relevant considering the nature of the subject goods. The question of applying Item 90.28(4), namely, electrical instruments and apparatus, the non-electric counterparts of which fall under Headings 90.14 to 90.16, 90.22 to 90.25 or 90.27 will, therefore, not arise. Neither the representative of the Appellants nor the Departmental representative was able to enl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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