1998 (12) TMI 192

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..... ht Opticals Scientific Instruments Pvt. Ltd. imported programmers for Pace Maker (Time Switches). The goods were classified under Heading No. 91.07 of the Customs Tariff. The goods were cleared out of customs charge. Subsequently, the importers lodged a refund claim on the ground that the goods in question were eligible to the benefit of Notification Nos. 30/88 and 108/99 (sic). By two separate .....

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..... 3. Shri D.S. Negi, SDR referred to the grounds of appeal and submitted that the goods imported were Electronic Items - Programmer for Pace Maker (Time Switches) and were correctly classifiable under Chapter Heading No. 91 of the Customs Tariff. At no stage, the appellants have challenged the classification under Chapter 91 of the Tariff. He referred to the provisions of Notification No. 30/88-Cus. .....

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..... 88-Cus., dated 1-3-1988, specified goods falling within Chapters 84, 85, 90 and 98 of the Customs Tariff were eligible for the concessional rate of duty. The ld. Collector of Customs had extended the benefit as applicable to light sensitive time switches for street light controls. It is clear from the Order of the Asstt. Collector of Customs that the goods were meant for use along with a Pace Make .....

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