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TMI Blog1996 (12) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... al accessories including Apple computer). The Deptt. has on the other hand taken this stand that the Spectrometer and Computer were separate entities and were therefore required to be assessed separately on merits. 4. They had produced invoice, packing list and the catalogue before the authorities and the correspondence with Deptt. of Electronics and also the supplier. It was their contention that the imported item was a direct reading Spectrometer and the computer was its `dedicated parts because this instrument cannot be used without this computer. Suppliers have also confirmed that there is no direct reading Spectrometer which works without a data processing unit. He would also draw attention to the clarification issued by the Deptt. of Electronics vide letter dated 13-1-1987 that According to the Import-Export Policy, 1985-88, Vol. I Ministry of Commerce, Chapter III, Para 58 (06), `clearance or Deptt. of Electronics will not be required where computer is a built-in integral part of the equipment the system for which the clearance had been sought is an integral part of the equipment proposed to be imported. In view of this assessment the clearance of the Deptt. of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to interface with the system. 10. She would also like to draw attention to customizing your own Atomcomp Spectrometer. Under this title `choosing the right software and the table indicating available software covers model 7000 and also indicates technical specifications. The second pamphlet about model 7000 Spectrometer also shows that it is a micro-computer controlled system . 11. In view of this position it was their contention that they had not violated any provisions of law and the imported item including the computer was required to be assessed as a whole and the computer was not required to be assessed separately. 12. The ld. DR drew attention to the Order-in-original and the order-in-appeal and emphasised that on examination of the catalogues and the goods, it was found that the computer had been imported separately. It was not a built-in part of the Spectrometer and therefore, was required to be assessed separately on its own merits. 13. It was the Department s contention that the Apple computer is meant for general application and the manufacturer had only recommended use of the Apple computer for running the Spectrometer. The built-in computer falls under Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be classified on merits. 18. He would also like to show that the computer is a general purpose one from another part of the catalogue titled `Customising your own Atomcomp Spectrometer which indicates that it can be made even more valuation by using this computer for other purposes. For exemple it can be used to do word-processing, accounting, financial management and inventory and much more and it is possible to obtain many different kinds of software from Apple Computer Inc. for science, business writing and programming . In the same way a wide range of software program could be had from Digital Equipment Corporation and their user groups. It was also his submission that even about 7000 model it has been mentioned that the computer can be enclosed within a cabinet for protection from the environment and the item which has not been imported was not even within the cabinet but admittedly packed separately. 19.(i) Ld. Counsel emphasised that it has an electronically controlled excitation source and the comparison chart of model features show that the model 7000 series has apple 11E computer. It comes with the software programmes for complete calibration and system, specro-ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l; (4) The signal from each photomultiplier is integrated over the period of the sample burn by a special Jarrell-Ash measuring circuit. After the burn, the computer stores a series of digital numbers in its memory that are directly proportional to the wavelengths and hence the concentrations of the elements in the sample; (5) The computer then calculates the concentrations of each element from a calibration curve or formula for that element stored in computer memory; (6) The concentrations of the elements in the sample are displayed on a video screen and/or printed by an output device, in % ppm (parts per million). If desired, the concentration of the matrix or base metal can be included. All this working shows that the computer in this case has been integrated with Spectrometer in such a way that the two together constitutes a single system. In fact the pamphlet itself describes the AAS direct reading Spectrometer system as a whole. The four major components thereof have been described by the ld. DR but further reading of the pamphlet as indicated above shows that it is possible to operate the type of equipment which has been imported only in a manner as indicated therein and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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