9911796707
TMI Blog1998 (3) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ted a consignment containing the goods described as Combustible Gas Detector/Alarm Model - 3835 and sought clearance under sub-heading No. 9027.10 of the Customs Tariff. For Import Trade Control (ITC) purposes, they sought clearance against the Appendix I Part B Item No. 4(3) of the ITC with covers Combustible Gas Indicator like gas detector and accessories". The Asstt. Collector, Customs who ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard Shri R.S. Sangia, JDR for the appellant Revenue. When the matter was called, no one appeared for the respondents. It is seen that this matter had come up earlier on 9-10-1996, 12-11-1996, 28-1-1997, 11-3-1997, 12-5-1997, 29-7-1997, 7-10-1997 and 24-12-1997. The respondents were not present on any of these dates. Notice for today s hearing had also been received back undelivered from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refully considered the matter. The goods had been described in the Bill of Entry as Combustible Gas Dectector, Combustible Gas Alarm Model - 3835". Its purpose was not to analyse the gas but to detect the level when it exceeded the permissible limit to sound the alarm to forewarn the persons who were in the area of such combustible gas. It did not reflect the composition of the gas, its chemical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 9026.80 or 9027.10 of the Customs Tariff. Heading No. 9026.80, covers the instrument and apparatus for measuring or checking the flow level, pressure of other variable of liquids or gases. We consider that the goods in question could neither measure nor check the flow, level or pressure of the gas. If flow level and pressure of the gas remains and the gas detector could do nothing with the flo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaseous mixture were classifiable under Heading No. 85.31. 9. After taking note of the functioning of the goods in question, we do not agree with the view taken by the learned Collector, Customs (Appeals). We set aside the same and restore the order-in-original passed by the Asstt. Collector, Customs, Air Cargo Complex, Bombay. In view of the above discussions, the appeal filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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