9911796707
TMI Blog1998 (7) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... which includes the pleas made by the learned Advocate Shri V.A. Bobed for the appellants before the Tribunal. 3. Shri V.A. Bobde, Sr. Advocate, submitted that he was not pressing the classification under Item 90.14. He urged that the assessment by the lower authorities of the parts was incorrect. The authorities have relied on Note 2 of Chapter 90 but in view of Note 5 of Chapter 90 as Tool Gamma, Density Caliper and Neutron source, are basic instruments for measuring and detecting artificial and natural gamma rays and Neutron rays and therefore classifiable under 90.28 (3). He also drew our attention to the letter of clearance dated 22-10-1984 obtained from Bhabha Atomic Research Centre, Bombay. Similarly software package meant for use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particulars of these functions. Considering the nature of the import we are of opinion that it is a fit case in which the appellants should be given an opportunity to file a detailed account of the functions of each of these appliances in order to assess them under the appropriate heading. We also notice that Note 5(c) of Chapter 90 refers instruments or apparatus for measuring or detecting alpha, beta, gama, X-rays Cosmis or similar radiations. Unfortunately, this was not brought to the notice of the authorities. The certificate issued by M/s. Bhabha Atomic Research Centre dated 22-10-1984 has also a bearing on the question of assessment. The Department of Atomic Energy has issued a certificate dated 3-12-1985 indicating that the equipmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agraph the appellants disputed the classification of Tool Gamma, Density Caliper, Neutron source, computer and software package only before CEGAT. However, before the Assistant Collector they raised the dispute of classification of 16 more items. The directions given by the CEGAT in its order dated 17-3-1987 are binding on the department as well as the appellants. Therefore, the appellants are not permitted to raise new issues before the Asstt. Collector, which they did not agitate before CEGAT. In view of this the claim of the appellants for reassessment of 16 more items is not legally valid. Therefore, I am confining myself to the Dispute relating to the classification of computer, software package, Tool Gamma, Density Caliper and Neutron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to this extent appeal of the appellants herein against the classification of the aforesaid two items is not allowed. 8. As regards the claim of the appellants that the Collector of Customs (Appeals) should have classified the remaining items also in terms of the remand order of 1987 passed by the Tribunal, we agree with the learned Advocate Shri Deshpande that the Collector of Customs (Appeals), Bombay has taken too narrow a view of the Tribunals order of 1987. Tribunal has given a very categorical opinion that all the items are required to be classified having regard to their functions which had to be supplied by the appellants. It was only by way of an example that the then learned Sr. Advocate Shri Bobde had urged reclassification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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