9911796707
TMI Blog1999 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ing reasons as held by Commissioner (Appeals) in the order :- "I have considered the submissions made and I have also seen the sample. Notification No. 91/89 exempts mounted piezo electric crystals. The goods imported are nothing but mounted piezo electric crystals. They have been described so in the invoice and as seen from the sample, the crystals are mounted on a brass plate. It, therefore, conforms to the description of mounted piezo crystals. In the notification it is not mentioned that there should be leads attached to the piezo electric crystals. I also find that the department has all along been allowing these goods the benefit of Notification 91/89. The view of the Asst. Collector that merely because leads are not there and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and they are often inside an envelope (e.g., metal box, glass bulb). If, however, because of the addition of other components, the complete article (mounting plus crystal) can no longer be regarded as merely a mounted crystal but has become identifiable as a specific part of machine or appliance, the assembly is classified as a part of the machine or appliance in question: e.g., piezo-electric cells for microphones or loudspeakers (heading 85.18), sound heads (heading 85.22), pick-up elements (feelers) for supersonic thickness measuring or detecting instruments (heading 90.33), quartz oscillators for electronic watches (heading 91.14). This heading also excludes unmounted piezo electric crystals (generally heading 38.23, 71.03 or 71.04) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctric Element. The Main application of Piezo effect is producing sound output with Electricity input. We are manufacturing sound producing devices namely Buzzers (Loud Hailers/Sirens). The Buzzer will produce sound output with Electricity input. The above brief description is for Piezo Effect. We request you to contact undersigned for any more information on Piezo Effect. Thanking you, Yours faithfully, For Thulasi Systems (T.S. Srinivasa) 7. Therefore, the absence of lead wire will not make the product as incomplete one and therefore there is no infirmity in the findings arrived by the Commissioner (Appeals) and the order is required to be confirmed. Revenue has confused the absence of lead wire with the item to be equipped ..... X X X X Extracts X X X X X X X X Extracts X X X X
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