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TMI Blog1994 (6) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... lector (Appeals) against the adjudication order and the matter was remanded for de novo consideration to the Assistant Collector (Imports). A fresh show cause notice was issued to the importer on 2-8-1988 on the following grounds : On examination techometers were found as motor which appears on App. 3A Sl. No. 450(1) of ITC 1985-88. So importation of such items become unauthorised in absence of valid import licence. Classification of motor is 85.01. From catalogue and party s declaration on face of B/E, electric fagon box is part of machine tool. Hence classifiable under 98.08. The item consist of mounted PCB. So it falls under App 2B Sl. No. 124 and importation of such items becomes unauthorised in absence of valid import licence. Gear worm and gear are classifiable under 84.33 in terms of Notification No. 132/82. Lifting screw will be classifiable under 98.06". According to the importer techo generator and the electric fagon box were spare parts of machine tools and hence cleared under OGL Appendix 6 vide Item No. 46(2) of 1985-88 Policy. The importer submitted that techo generator is designed and used for varying the speed of work head motor for hydraulic crank shaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ric Fagon Box is an equipment for stepless motor RPM control is based solely upon the fact that they have given a photocopy of the catalogue equipment for step-less motor RPM control. However, the importers have not been able to co-relate the said catalogue with the imported goods which are described differently and bear a specific code No. Even before us the importers have not succeeded in co-relating the catalogue with this item. Therefore, we agree with the findings of the authorities below that the Electric Fagon Box falls under Appendix 2(B) Sl. No. 124, requiring to be imported under Licence which has not been produced. 7. In the result we uphold the impugned order and reject the appeal. Sd/- (Jyoti Balasundaram) Dated : 4-10-1993 Member (J) [Contra per : S.K. Bhatnagar, Vice President] - With due respect to Hon ble Member (Judicial) my views and orders in the matter are as follows :- 8. I observe that one and the same item has been described in three different ways namely the following :- 1.Tachometer 2.Tachogenerator and 3.Tachomotor 9. Normally meters, generators and motors are different and distinguishable items which are intended to serve differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used as speed indicator . But it does show a dual function and refers to feed back suitable for a high impedence electronic circuit . 16. The extracts from HSN also show that Heading 90.32 refers to automatic regulators including electronic regulators and mentions that these regulators are used not only for electrical quantities such as ........ but also for other quantities such as revolution per minute, ...... . 17. In Chapter 10 of the Book `Automatic Feedback Control Systems it is mentioned inter alia regarding Tachometer-generator damping. Shown in Fig. 10-3a that a velocity signal may be obtained from a tachometer generator coupled to the output shaft of the actuator. 18. It is also mentioned under the heading Elements of the NC system - position of velocity Feedback The output of the first control amplifier is modified by feedback from a velocity transducer. Velocity feedback is generally provided by an AC or DC tachometer coupled to the servomotor. Unlike the position transducer which outputs a digital pulse signal, the tachometer generates an analog voltage that is compared with the analog signal of the first control amplifier. Coupled with the second con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and findings recorded above. 27. I, therefore, set aside the impugned order and remand the matter to the Asstt. Collector for re-adjudication in accordance with the law with the direction that the appellants may be heard before the orders are finally passed. Sd/- (S.K. Bhatnagar) Dated : 24-1-1994 Vice President n view of the difference of opinion between Hon ble Member (Judicial) and the Vice President, the matter is submitted to the Hon ble President for reference to a third Member on the following point :- Whether the appeal should be rejected as unsubstantiated or it should be remanded for de novo consideration. Sd/- Sd/- (Jyoti Balasundaram) (S.K. Bhatnagar) Dated : 24-1-1994 Member (J) Vice President 28. [Order per : G.R. Sharma, Member (T)]. - This issue has been referred to me as an item of difference of opinion. The appeal was considered by the Bench and the two Members constituting the Bench gave different views. The issue involved in this case which has been referred to me is Whether the appeal should be rejected as unsubstantiated or it should be remanded for de novo consideration. 29. S/Shri V.P. Verma and Lachchman Verma, partn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and considered them. From the records and submissions made by the appellant, I find that all the records examined by the Hon ble Vice President were placed before the lower authorities and the issues were taken up at the time of personal hearing before the lower authorities as well. After examining all those documents, the lower authorities rendered the finding against the appellant. I am, therefore, of the view that there is no case for remand to lower authorities. 32. I find that it is amply clear that the catalogue of the parts in dispute was never produced by the appellant. Whatever documents or diagrams they produced were incomplete and did not fully support their contention made during the course of personal hearing. Having regard to these facts and the detailed examination of the contentions by the ld. Member (J), I am inclined to agree with the order proposed by the Ld. Member. Sd/- (G.R. Sharma) Dated : 26-5-1994 Member (T) FINAL ORDER In view of the majority opinion the appeal is dismissed. Sd/- Sd/- (Jyoti Balasundaram) (S.K. Bhatnagar) Dated : 2-6-1994 Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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