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TMI Blog1987 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The Asstt. Collector rejected the claim for the notification as on perusal of the invoice he found that the imported goods comprised complete equipment consisting of Gas Flow equipment. Leakage Test equipment and Calibration and Flow rate equipment. He held that basically the function of the equipment was to calibrate and to test and not to measure anything, according to the leaflet produced by the importers. The Asstt. Collector s view was based on the ground that these equipment s were parts of a complete system and could not work independently. In the opinion of the Asstt. Collector, even if the instruments could work individually the function of the same was only checking and not measuring. The Asstt. Collector therefore rejected th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring or checking instruments but were intended only for checking particular projects. Therefore, the imported goods should be classified under 9031.20, as done by the customs authorities. 6. Shri Gopi Nath invited our attention to the literature filed by the appellants before the lower authorities. He filed a copy of the same stating that the same was filed, before the lower authorities. (This was not contradicted by the appellants). These documents refer to 4 equipments referred to as Project Nos. 060501 to 060504. Each of the documents shows that the leak test equipment, flow rate equipment for the gas flow rate test equipment, leak test equipment, calibration and flow rate equipment for thermostat and leak test equipment for thermosta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment comprised 7 items among which the electronic leak test device is there. In respect of Calibration and Flow rate equipment for Thermostat, the equipment comprised 13 items among which are Rotameters, Milliameter and Menometers. In Leak Test equipment there are 8 items which include Electronic Leak Test Device and Milliampere measuring machine. This shows that these measuring instruments only form part of the apparatus and are not the apparatus itself. From these facts, it is clear that the imported goods are test benches. Therefore, the lower authorities correctly classified them under Heading 9031.20. Heading 90.26 being only for instruments and apparatus for measuring/checking the Flow rate of liquid or gases, the imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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