9911796707
TMI Blog1997 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : S.L. Peeran, Member (J)]. This appeal arises from the order dated 21-1-1991, passed by the Collector of Customs (Appeals), New Delhi, who has confirmed the rejection of the refund claim passed by the Assistant Collector of Customs. The appellants had imported components for scientific instruments of HPLC system. The components comprises of : 1. Constametric III pump solvent deliver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim is rejected being inadmissible. 3. Before the Collector, the appellants had produced the catalogue and the details of the machine and had also explained its function. However, the Collector has rejected the same. He has noted that there is no doubt that the Bill of Entry in this case described the imported goods namely, `Constametric III Pump Solvent Delivery Pump with dual reciprocating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, nor controlling valves. The items are not general purpose items but specifically designed to reflect the flow. The flow is done by the pump. He explained that the item is injector spectrum and not pump itself as understood by the lower authorities. It is his contention that the item is a part of HPCL system and are not excluded from the category shown in the Explanatory Notes to HSN in Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence produced by the appellants. The lower authorities have also not considered the supplier s letters, catalogue and the details of the functioning of the instruments. The lower authorities have also not considered the letter dated 2-5-1988 of Small Industries Service Institute, Udyog Mantralaya, Bombay which certifies the various components of high performance liquid chromatographic HPLC. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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