9911796707
TMI Blog1996 (8) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : Shiben K. Dhar, Member (T)].- Both these appeals are directed against the Order-in-Appeal dated 10-11-1987 of Collector of Customs (Appeals). The appellants seek classification of Image Intensifier and Television System consisting of Hi-Performance Image Tube, housing, solid state power supply, Collimating lens, 625 line TV Camera and TV Monitor, etc. under Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngle item. The Invoice describes the equipment as Imagine System Dual Mode consisting of Hi-performance image tube, housing, solid state power supply, collimating lens, 625 line TV Camera and 17'' TV Monitor. He also draws our attention to HSN Note at Page 1500 which describes radio-scopic (Floroscopic) apparatus as falling under this heading. Note 3(A) of this Page itself provides that apparatus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector erred in allowing partial relief on the grounds not urged before him by the importer appellant as the issue before the Collector (Appeals) was whether the equipment as imported would be classifiable under 90.22 or 85.21. He also erred in ordering separate classification for TV Cameras and Monitors while upholding classification under 90.22 in respect of the main equipment. The equipment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ologies evolve, those technological advances in their products to offer the customers the optimum in imaging systems at competitive prices. 5. Revenue themselves in their Appeal Memo have admitted that "the system incorporated is essentially meant for transmission of image output of X-ray machines". 6. After going through the catalogue and hearing both sides, we are satisfied, consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat findings arrived at by Collector (Appeals) in ordering classification of these parts under their respective headings is not correct. We, therefore, set aside that part of his order. In fact, this is the contention of Revenue also though for different reasons as indicated at Page 4 of their appeal memo where they have opposed Collector (Appeal's) order of "breaking up of a single system into pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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