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TMI Blog1994 (3) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... r chapter sub-heading No. 8518 of the Central Excise Tariff Act, 1985, thereby paid lesser duty of 5% instead of 20%, for the period from 1988-89 to 1990-91. The differential duty of Rs. 9,31,453.60 BED and Rs. 46,572.67 SED was demanded for the said period. 4. The department had sought the opinion of M/s. BHEL by their letter dt. 20-3-1991. Paras 3, 4 5 of the said letter to M/s. BHEL read as follows : 3. The view of the department is that since these signal conditioning amplifiers, are not in themselves measuring or recording apparatus for electrical quantities, the same may not be covered under 90.30. And, they should be preferably covered by Chapter Heading 85.18, as they are specifically mentioned here. 4. Kindly enlighten us as to our contention that these amplifiers cannot be called as apparatus for measuring or checking electrical quantities, and, those range need not necessarily be used for amplificaton of sound and its perception by the human ear. 5. I will be grateful if you can give your expert opinion on the matter and also please identify the various types of amplifiers either with Chapter Heading 8518 or 85.43". 5. Shri S.N. Agarwal, Dy. General Manager ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Section Note and Chapter Note, and its which application would make the goods fall under sub-heading 90.30 and thus, it is required to be classified alongwith the oscilloscope as the item in question does not have any independent functioning at all. He also referred to the principles of classification dealing with the aspect of similar items being placed in the same category and also the mental association of the item. In this context, he relied on the doctrine of Noscitur a Sociis. He also submitted that Section Note 2(a) of the Chapter 90 also does not come into play, as the item is not an accessory included in the heading of Chapter 90 or Chapter 84, 85 or 91 (other than Heading Nos. 84.85, 85,48 or 90.33). As only item specifically mentioned in these headings are classified therein, in terms of Section Note 2(a). As 2(a) is not coming into play, Note 2(b) of the Chapter 90 has to be applied, which clearly states that the parts and accessories suitable for use solely and principally with the particular kind of machine, instruments or apparatus are to be classified, with the said machine, instruments or apparatus of that kind. In view of the clear position that the item in que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 KHz. In this context, he relied on the definition of audio amplifier appearing at page 864 of Mc Graw-Hill Encyclopedia of Science Technology (5th Edition). He submitted that this item is like a voltage amplifier which is used for refrigerators. All this come in the category of audio amplifier such as microphone or a phone pick-up. He submitted that the frequencies level shown in the catalogue falls within the audible range. Therefore, the description and function being specific for its classification under sub-heading 8518.00 is correct. 10. We have carefully considered the submissions made by both the sides and have perused the records. The contesting Tariff Entries namely: sub-heading 8518.00 and the sub-heading 90.30 alongwith Note 2(a)(b)(c) of Section XVIII are reproduced herein below : ***** The first and foremost aspect of this matter is to classify the goods as per Section Note and Chapter Note. As can be seen from the extracted note 2(b) it clearly stipulates that parts and accessories, suitable for use solely or principally with the particular kind of machine, instruments or apparatus of that kind are to be classified alongwith that machine, instrument or acces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al aspect of the products. As regards the classification of an item as the same has to be done as per the principles laid down in the interpretative rules, Section Note and Chapter Note and the rulings on the subject has to be applied. Therefore, the questions posed to the BHEL for opinion are inappropriate. The questions are not clear, in as much as there has been no seeking of technical information. But mere opinion on the classification has been obtained. The opinion given by BHEL, therefore, loses its evidentiary value. BHEL has not given any opinion as to whether the item in question is low audio electrical measuring equipment. The answers given to questions 3 4 by BHEL in para 3 4 of their opinion are general in nature and that they have not been given with specific reference to the item in question, although the view of the department in para 3 posed to the BHEL is that signal conditioning amplifiers are not the measuring or recording apparatus for electrical quantities. The opinion is general in nature and the opinion is that the amplifiers in themselves are not measuring instruments or recording apparatus for electrical quantities. There has been no specific opinion ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the signal conditioning amplifiers. The certificates clearly state that the signal conditioners are neither audio frequency electric amplifier nor electric amplifiers are used with transducers and measured on oscilloscope and oscillographic recorders. 11. Let us examine the certificates issued by various authorities : ***** 12. On a reading of all these certificates, it clearly indicates that the items in question are used alongwith the Oscilloscope and that they are not audio frequency electrical amplifiers. The certificates bring out the distinction between signal conditioning amplifiers and audio frequency electric amplifiers. There is a very categorical opinion expressed by such high governmental institutions that the signal conditioning amplifiers are not public address audio amplifiers used for entertainment purpose. It has been clearly stated in the certificate issued by the Prof. B.S. Sonde of Indian Institute of Science that these amplifiers are essentially meant for signal conditioning used in instrumentation and that does not in any way be possible for using them as audio frequency electric/electronic amplifiers. The ld. Advocate has fallen in a great error in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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