9911796707
TMI Blog1998 (9) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... 428-B, Sl. No. 31-867. These Sintering Furnaces are used by the assessee in the manufacturing process of Tantalum Capacitors for Sintering of Tantalum Power into anodes. 1.2 The Sintering Furnace consists of two main parts (a) the Furnace Heating Control Assembly and (b) the Vacuum Valve Control Assembly. After installation and commissioning of the said Sintering Furnaces, it was found that the Vacuum Valve Control Assembly was functioning well but, the Furance Heating Control Assembly was not functioning at all. 1.3 The main part in the Heating Control Assembly is the digital control Programmer (DCP) - Model - 770311 which has been manufactured by M/s. Honeywell Inc., USA. The main function of the DCP is controlling the temperature in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the parts are of an automatic data processing machine which though is meant for controlling temperature in the furnaces. These have been correctly classified under Heading 84.73. The goods were examined and assessed under second appraisement system. There was not a whisper of protest at the time of assessment. 1.9 In appeal before the Collector of Customs (Appeals), contention of the assessee regarding assessment of key board was rejected on the basis of non-production of any evidence in the shape of supplier s literature or spare parts catalogue to drive home their pint (sic) that it is part of sintering furnace. 1.10 As regards classification of the other three parts, Collector (Appeals) has held that these are basically printed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sintering furnace. Therefore, all these parts are correctly classifiable under Heading 85.14. In any case, that key board assembly being a P.C.B. should have been assessed like other three P.C.Bs., as stated in memo of appeal of the assessee. 3.1 Ld. JDR, pointing out to the catalogue of Digital Control Programmer produced by the assessee, submits that the various parts imported are PCB assemblies and are parts of Digital Control Programmer (DCP) the name of the machine DCP, suggests that it is a data processing machine for the purpose of controlling certain parameters in an industry. It is a general purpose data processing machine, catalogue nowhere suggests that it is specifically meant for use in conjunction with sintering furnaces a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dependent upon the use to which a particular machine is put. Nature and function of the machine is what is relevant for classification of that machine. DCP is clearly an automotive data processing machine which would have fallen under Tariff Heading 84.71, had it been imported. Therefore, parts imported by the assessee, by virtue of Section Note 2(b) of Section XVI being solely for use in DCP 7700, as apparent from parts list catalogue, would be assessable under Tariff Heading 84.73. Assessment originally made by the customs authorities is correct. 4.2 Lower Appellate Authority s finding that the P.C.Bs. are specifically covered under Tariff Heading 85.34 is not correct because these are loaded or assembled P.C.Bs. Explanatory notes make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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