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TMI Blog1989 (11) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... with Notification No. 172 Cus./77 i.e. as a complete Telephonic exchange on the ground that no single consignment contained a complete telephone exchange, and the Bill of Entry covers only a part of telephone exchange. On appeal the Collector of Customs (Appeals) allowed the same holding that the importation of the said machine in several parts and consignments deserves classification and assessment under the Heading 85.13. Hence the appeal by the department. 2 The departmental representative contended that since the contract is not registered under the Project Imports (Registration of Contract) Regulation, 1965, the entire system imported in 10 consignments are not entitled to be assessed under 84.66. He also relied on Punjab Con-Cast S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is allowed. Per Shri V.P. Gulati :- 5. I agree with the conclusion as set out in my learned Sister s order recorded above. My reasons for the same are under: 6. It is observed that the plea of the Respondents before the original authority was that they had ordered for a complete electronic telephone exchange and the same was supplied in 10 consignments. Admittedly, no single consignment constituted the complete telephone exchange. The importation made, therefore, had to be dealt with in the form in which the goods were presented for assessment on importation and the assessment had to be made treating the importation as a separate event by itself. In view of this the assessments made based on the Section Note under Chapter XVI of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below: MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF NOTES 1.......... 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines [not being parts of the articles described in Heading No. 84.64 or parts of the following articles falling within Heading No. 85.18/27, namely (i) insulators or insulated electric wire and the like (ii) carbon articles used for electrical purposes, or (iii) electrical conduit tubing and joints therefore] are to be classified according to the following rules: (a) goods of a kind described in any of the Heading of Chapters 84 and 85 (other than Heading Nos. 84.65 and 85.28) are in all cases to be classified in their respective Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te and are merely interconnected by piping (carrying air, compressed gas, oil, etc.), by devices used to transmit power or by electric cables. The following are examples of functional units of this type: (1) ....... (emphasis supplied) When all the components parts are imported together these units are classified as refrigerating equipment (Heading 84.15); a mechanical appliance for despersing liquids (Heading 84.21); a milking machine (Heading 84.26); machinery for mixing mineral substances with bitumen (Heading 84.56); a welding machine (Heading 85.11); radio-communication or radar apparatus (Heading 85.15); a burglar alarm (Heading 85.17); etc. When imported separately, compressors, vacuum pumps, transfor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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