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TMI Blog1995 (6) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... icro-processor and is thus more an accessory to the central computer and not to the chromatograph itself. It view of this, its original assessment done at the Air Cargo Complex to Cus. Duty under Heading 84.51/55 was correct, and since the Asstt. Collector had confirmed that modality of assessment, his order was correct, and I find no reason to interfere with the same order. The appeal is therefore, rejected. 2. Briefly stated the facts of the case are that the appellants imported chromatographic and sought clearance of the goods under Chapter Heading 84.51/55 of the Customs Tariff Act, 1975. Later on, the appellants claimed that the imported item Sigma 2000 was an accessory of chromatograph and contended that since chromatograph by itself was assessable to customs duty under Chapter Heading 90.25(1) of the Customs Tariff, the imported goods should also be classified under the same heading as chromatograph. The appellants also contended that chromatographics 2 was an integral part of Gas Chromatograph inasmuch as without this the gas chromatographics 2 cannot work at all, inasmuch as the imported chromatographics 2 repeats the results of the analysis of drug intermediates done b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; peak detection software within the interface analyses the chromatographic signal and transmits it to chromatorgraphs information to the data station together with the raw data stored in the interface memory will remain there until passed to the data station or until the main supply is removed from the unit. This information storage, in conjuction with the CIT 2 program, enables two interface units to be used in a system if so required; that the technical bulletin prepared by Labindia Instruments Pvt. Ltd. provided The signal produced by G.C. Detector in not informative directly. It has to be connected to an integrator which produces graphic as well as alphanumeric report which is required by a user. In short, a Gas Chromatograph without an integrator is of no use . Arguing on the use of chromatographics 2, the ld. counsel submitted that chromatographic data system software provides an answer to every chromatographer s dream. The ability to store raw data from a chromatographic analysis, to replot a chromatogram on the screen or on the graphics printer and re-assign a baseline resolves all those problems which occur when you wish to review or compare past results from an analysi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... werful micro-processor for data processing and can be used with any other machine for purpose of processing data; that utility of this micro-processor depends on the software and that the software can be adjusted. He reiterated the findings of the lower authorities. The learned DR submitted that the lower authorities have rightly assessed the goods under the then Heading 84.51/55 of the CTA, 1975. 6. Heard the submissions of both sides and considered them. From the bill of entry, we find that the chromatographics-2 has been declared under Serial No. 2 and in the classification column, the classification has been claimed under Heading 84.51/55 by the appellants or by their agents. From this entry, therefore, it is very clear that the appellants had the understanding that chromatographics 2 was classifiable under Heading 84.51/55. There is no explanation forthcoming as to what led the appellants to claim the assessment under Heading 90.25(1) of the CTA, 1975 subsequently and claim refund of duty. We also observe that the Collector (Appeals) after going through the catalogue came to the conclusion that chromatographics-2 is a data system and is a powerful micro-processor and was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons manual of chromatographics-2, it has clearly been spelt out in para 1 that the chromatographics-2 package provides a very powerful and flexible system for the data capture and analysis of signals from gas and liquid chromatograph. Thus, primarily the product is meant for data capture and its analysis. It has further been provided in the instructions manual that software in the unit detects various input data transition point and impresses this information on the digital output. This very clearly shows that this is a powerful micro-processor and is capable of being used for the purpose of analysis of data of a particular type based on the software. This processor can therefore, not be termed as an integral part of chromatograph or an accessory thereof. Even otherwise accessories are classifiable on merits and simply because some definition of accessories has been given in the I.T.C. that definition cannot be blindly followed while considering its classification under the Customs Tariff Act, 1975. 8. Now coming to its classification under Heading 90.25(1), as claimed by the appellants or under Tariff Heading 84.51/55 as held by the Revenue. Tariff description under Heading 90.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es falling within this sub-heading." 10. On a minute scrutiny of the description, we find that this heading includes automatic data processing machine and units thereof. It is well settled principle of law that wherever there is specific description covering particular product, the product should be classified under that heading. 11.We also observe that in the bill of entry the appellants themselves have claimed the classification of chromatographics-2 under Customs Tariff Heading as 84.51/55 and since the respondents have accepted this claim of the appellants, the appellants cannot be said to be aggrieved. In such a case the appeal cannot be held as maintainable. This view is supported by the decision of the Tribunal in the case of SRF Industrial Fabrics reported in 1994 (73) E.L.T. 146 and Hyderabad Plywood Ltd. reported in 1991 (55) E.L.T. 62. 12. A cursory look at the relevant B/E also shows that assessable value of the chromatograph is Rs. 1,60,543/- whereas the assesssable value of the chromatographics is indicated as 1,58,907/- which is almost equal to the value of the main machine of which the chromatographics 2 has been claimed as an accessory. En passant, it may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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