9911796707
TMI Blog1998 (5) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... herals like monitor and printer are to be classified under Heading 8471. (3) Populated PCB is to be classified under Heading 8471 read with 8473.30. (4) In the absence of spilt up value spares like IC, lubrication pump, floppy disk, fuses are to be assessed in terms of Section 19 of the Customs Act 1962 at the highest rate applicable. (b) The goods are confiscated under Sections 111(d) (m) of Customs Act, 1962. However, the party is allowed to redeem them on payment of fine of Rs. 3,00,000/- only. Party is given option to redeem the goods on payment of duty and fine within one month of this order. (c) A penalty of rupees one lakh only is also levied on the importer for misdeclaring the description to obtain clearance under concess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the commands for calculation of the percent concentration and for displaying analytical results. He submits that computer work station was not imported separately. This shows that it was used as part of spectrometer. He submits that spectrometer will not function if any one of the parts or accessories is missing. He submits that spectrometer is an instrument that measures the concentration of elements in ferrous and non-ferrous alloys. It used a technique called automatic emission spectroscopy. The same of the alloys is to be analysed in the spectrometer by passing a high voltage spark from the counter electrode to the sample. The technique involved burning small quantity of the alloy using a high temperature electric spart and measuring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meter along with computer work station and its peripherals such as monitor, monitor and populated PCB. Appellants are not contesting the classification of spectrometer and its spare, PC, lubrication pump, floppy disketes, fuse. The appellants are challenging classification of computer work station and its peripherals and PCB. 9. The contention of the appellants is that these are accessory to the spectrometer and the Accessories (Condition) Rules, 1963 provides that accessory to be assessed with main machine. 10. We find that spectrometer FSQ consists of built-in mini-computer MC-20 which controls its operation. Catalogue of the spectrometer shows that this mini computer controls all the operations of the spectrometer before and during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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