1995 (7) TMI 195

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..... (J)]. This is an appeal filed by the appellants against the order passed by the Collector of Customs (Appeals) in Order No. S/49 - 400/85- CL, dated 30-8-1985. 2. In terms of the order, the Ld. Collector (Appeals) upheld the Assistant Collector s order confirming the original assessment of the imported Thermocouples under Heading 90.28(1) of the Customs Tariff Act. The Ld. Advocate Shri Ra .....

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..... ing 90.28(1). He stated that they are classifiable under Heading 90.24(1). The Ld. D.R. Shri Somesh Arora, on the other hand contended that on a perusal of 90.24(1), it is clear that instruments and apparatus for measuring, checking, automatically controlling, flow, depth etc. are covered therein. In this connection he drew our attention to the explanatory notes of BTN and pointed out that this he .....

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..... the current to be measured is passed through a heater applied to the hot junction of a bi-metallic Thermocouple whose electromotive force is then measured. In view of this, the Ld. D.R. stated that the imported Thermocouples are classifiable under Heading 90.28(2). We have considered these submissions. The point first to be determined by us is whether the imported Thermocouple can be classified .....

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