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TMI Blog1992 (4) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... +15%. The appellants filed a refund claim on the ground that the imported Miniature Angle Beam Probes were assessable at the concessional rate of duty of 45% + 45% in terms of Notification No. 69/87-Cus, dated 1-3-1987 being parts of Ultrasonic Flaw Detectors which did not contain Thermionic Valves or Transistors or similar semi-conductor devices or light emitting diodes or Electronic Micro Circuits. The appellants' claim was rejected by the Assistant Collector on the ground that they had failed to produce the relevant catalogue. The appeal filed against the Order passed by the Assistant Collector was also rejected by Collector (Appeals) on the ground that in the absence of manufacturer's catalogue, it was not possible to verify the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted Miniature Angle Beam Probe was covered by Notification No. 69/87 dated 1-3-1987 (as amended) the relevant extracts from which are reproduced below :- "In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts, falling under Heading No. 98.06 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), of the goods specified in column (2) of the Table thereto annexed, when imported into India from - (a) so much of that portion of the duty of customs which is specified in the said First Schedule as is in excess of the amount calculated at the rate of 45 per cent ad v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onductor devices or light emitting diodes or electronic micro circuits." The appellants have claimed that the Miniature Angle Probe does not contain any thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic micro circuits. According to the appellants the Probe only conveys pulses to the Flaw Detector which converts the pulses into electrical units and measures and amplifies the same. However, the manufacturer's catalogue produced by them only describes them as "coarse-gram direct contact probes". Thus, from the catalogue it is not possible to infer whether the Probe in question incorporates any thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nic generator. It consists of 0.1-0.3 mm (0.004-0.012 in.) thick nickel plates, insulated from one another whereby the eddy current losses are reduced. The general construction is rather like that of a transformer (page 88). The arrangement of the windings, as indicated in the diagram, causes the magnetic field to form a closed circuit in the stack of plates. Utilising this principle, ultrasonic waves with frequencies of up to 200,000 cycles/sec. can be produced. The sound is radiated - e.g., in air or water - in two directions (upward and downward in Fig. 2). If radiation is required in one direction only, one face must be provided with a foam rubber cushion, which acts as a screen impervious to sound. Even higher frequencies can be attai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anner :- "Instruments for detecting faults, fissures, cracks or other defects in materials (bars, tubes, profiles, machined articles, such as screws, needles etc.). These operate either by observing the cathode-ray screen diagram resulting from magnetic variations, or by direct reading of variations in magnetic parmoability as indicated on a graduated scale or by the use of ultrasonic waves. The latter group includes ultrasonic instruments for 'checking soldered or welded joints, which operate on the principle that any lack of continuity in the medium through which the ultrasonic waves pass deflects the beam. Defects may be measured by either observing the attenuation of the beam or by echo methods. The observation may be made on a cathode ..... X X X X Extracts X X X X X X X X Extracts X X X X
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