9911796707
TMI Blog1996 (7) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... This order was communicated to both the sides. 3. In spite of notice, nobody has appeared for the appellants perhaps because in their letter dated 10th February, 1996, they had already requested the Tribunal to decide the case on the basis of records without their personal appearance. 4. The Assistant Commissioner has, on the other hand, sent a letter dated 28-3-1996 enclosing a copy of the technical write-up including a technical pamphlet containing general information and a letter of the respondents. 5. In these circumstances, we have perused the records and heard learned DR. 6. Learned DR stated that in this case, the respondents had imported inter alia a Video Monitor along with the bonded panel option. Of these, video monitors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the registry was directed to issue copy thereof to the respondents as well. Thus, the respondents were also put to notice regarding all the possible entries. 9. The Assistant Commissioner of Customs has since sent a technical write-up alongwith a letter of the respondents dated July 13, 1981. 10. He would like to draw attention to the technical write-up which describes imported item in the following words :- The TTL 120/150 Data Monitor is a solid state raster scan display for data terminal application. The monitor is designed for high quality display of alphanumeric dot characters. 11. After going through the submission which the respondents had made before the Collector (Appeals) and this technical write-up, he would like to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of alphanumeric dot characters. Hence, although it might be working on the same principle, its design and function are different and therefore, before considering this entry any further, we have also to see Entry 85.15. (4) According to CCCN also, the Entry 85.15 includes relay television transmitters for transmission of all kinds of television apparatus for mounting in aircraft, etc. and other industrial uses and not radio monitors, per se. 12. On the other hand, Entry 84.51/55 includes automatic data processing machines and units thereof and further parts and accessories suitable for use solely or principally with the above machines are also covered by sub-heading (2), itself. 13. In this connection, he would like to mention tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition imported cannot be used as a T.V. picture tube. The appellants have given the characteristics of T.V. tubes and also of Monitor tubes and argued that T.V. picture tubes are different from Monitor tubes. The appellants also point out that a perusal of CN 232/83 would show that Cathode Ray Tubes are not the same as T.V. Picture Tubes. The CRT Monitor imported is a sub-assembly of Video-Terminal which is a computer peripheral; it can accept only signals from computer and display alphanumerals; it cannot display any T.V. image. They assert that lower authority s observation regarding the inter-changeability of monitor tube as T.V. Picture Tube is wrong. In their letter dated 10-2-1996, they have emphasised as follows :- Monitor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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