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1997 (5) TMI 234

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..... ber (T)]. This appeal is directed against Order-in-Appeal dated 2-7-1991. The appellants imported a consignment of inductiosyn slider. Subsequently to clearance, the appellants filed a refund claim on the grounds that the slide is not a part of CNC Machine tools and hence classifiable under Heading 8466.93 read with Customs Notification No. 172/89 as against assessment under Heading 8538.90. .....

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..... that the sliders are not fitted in the Control Panel. 3. Arguing for the revenue, ld. DR reiterates the departmental arguments and submits that they have not produced sufficient evidence to substantiate their claim for classification under Heading 8466.93. Ld. DR also refers to literature presented in the Court according to which this instrument imported item Slider is a part of this instrument .....

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..... the guidance files carefully and follow the instructions strictly to make the best use out of the distinctive ability of this super-precision position detecting elements when this instrument is set to a machine. If the handlings are done in wrong manner, that can be causes of troubles and we cannot guarantee the distinctive precision of this instrument". The write up at page 13 of the appeal pa .....

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..... on the slid way of machine as a scale and slider moves along with table then it reads how much moving and feed back the figures to NC Unit. 2. This is not a part of control panel. Because regular NC machine has an encoder to read position. So that Inductosyn scale is double checking device of position. (This is optional device therefore NC machine works without this scale)." We find that Col .....

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