9911796707
TMI Blog1992 (4) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... Controller - with modulating motor and position - proportionating relay (one set). 3. The equipment functions as follows. If there is any variation in the glass level, the equipment imported from M/s. Courser Inc. U.S.A. detects the same converts into electrical signal which is amplified and is fed to the recorder controller imported from M/s. Accutrol Inc. USA which finally controls the raw material feed rate to the furnace. Thus the equipment imported from two parties together makes the complete Class Level Measuring and Control System. 4. When the case was called, none appeared on behalf of the appellants. The appellants wanted a decision on merits. We heard the Ld. SDR Shri S.K. Roy and proceed to pass the following order. 5. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressure gauge recorder controller. The input is always an electrical impulse however generated. Holding as above, the Asstt. Collector held that it merits classification under Heading 90.28(1). The Collector on appeal held that in the invoice, the description of the goods is circular chart recording controller which is a part of the glass level measuring and control system in view of this, these parts glass level measuring and control system should be assessed under individual headings to which they belong in accordance with Chapter Note 2 of Chapter 90, since the imported parts themselves constitute a machine. The question therefore, is whether circular chart recording controller which is a part of glass level measuring and control system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red is converted into electrical input and then fed to the equipment. The recorder controller in general purpose to the extent it can be used to measure any physical parameter described in BTN 90.24 which can be converted into electrical pulses. According to the appellants, 90.28(4) covers such instruments. Note 5 reads as follows : Note 5(b) : Heading No. 90.28 is to be taken to apply, and apply only, to: a. .......... b. machines, appliances, instruments or apparatus of a kind described in Heading Nos. 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled; c.. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control system, since the operation depends on electrical phenomenon, it should be governed by Note 5(b) and consequently, it should be classified under Heading 90.28(4). 10. It is not disputed that the entire instrument namely glass level measuring and control system consists of two parts and is meant for measuring the level of liquid glass. Part I is already classified under 90.28(4). Part II which is the Circular Chart recorder is admittedly a part of the glass level measuring and controlling system. But the question is merely because it is a part of glass level instrument, should it be classified under 90.28(1) relying on Note 2 of Chapter 90, irrespective of the system of operation. In this context, Note 5 of Chapter 90 says that ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
