9911796707
TMI Blog1997 (8) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule to the Customs Tariff Act, which covered microtomes; parts and accessories. The Heading No. 90.27 covered the instruments and apparatus for physical or chemical analysis; instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light. The Revenue had classified them under sub-heading No. 8531.90, which covered the parts of electronic sound or visual signalling apparatus for example bells, sirens, indicator panels, burglar or fire alarms etc. It includes the goods covered under Heading No. 85.12 or 85.30 with which we are not concerned in these proceedings. The Collector of Customs (Appeals), Bomb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the explosive gas, etc. reach a particular level. We consider that taking independently the sensor was neither an instrument nor apparatus for physical or chemical analysis; nor it could measure or check, quantity of explosive gas, etc. We consider that when the gas detection and monitoring system as a whole was not classifiable under Heading No. 90.27 of the Tariff, the parts in this case, the sensor could not be covered by the sub-heading No. 9027.90 of the Tariff. 4. The ld. Consultant had referred to the Tribunal s decision in the case of Asia Engg. Co. v. C.C., Bombay - 1997 (92) E.L.T. 66 (Tribunal). The Departmental Representative had submitted that in this case the smoke detector was a complete instrument for detecting smoke l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Harmonized Note Description and Coding System (HSN). He had referred to the Notes under Heading No. 85.31. It has been explained therein under Clause-G (sic) that the electric vapour or gas alarms consisting of a detector and a sound or visual alarm, is to warn of the presence of hazardous gaseous mixtures (e.g., natural gas, methane). The goods were not fire alarms which were classifiable under Heading No. 90.22. He also referred to the Explanatory Notes under Heading No. 90.27 wherein in Clause (9), it had been mentioned that the electronic smoke detectors equipped solely with an alarm fall in Heading No. 85.31. The gas or smoke analysis apparatus under Heading No. 90.27 were classifiable only when they were used to analyse natural gas, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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