9911796707
TMI Blog1999 (4) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... corders, Water Level Recorders etc. under Chapter sub-heading 90.26 as against the appellant s claim for classification under 90.26. The remaining two items like Electrical Time Recorders and Converters have been classified under 91.06 as against the appellant s claim for classification under 84.71. 2. The appellant s claim in respect of first 10 items has been that the instruments in question are used for recording data in terms of voltage and current and that makes them liable to classification under sub-heading 90.30 as apparatus for measuring or checking electrical quantities, while the classification made by the Department is as instrument and apparatus for measuring or checking the flow, level, pressure or other variables of liquids ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic concepts about electrical fields. 3. With regard to the classification of two items under Chapter sub-heading 91.06 as time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor, it has been submitted that the equipments in question do not contain any clock or watch movement or a synchronous motor and in the absence of such a clock or watch movement or a synchronous motor, the item cannot be classified under Chapter sub-heading 91.06. He has submitted that the equipments in question are required to be connected to a Central Processing Unit (Computer) for its functioning. They are specifically designed as part of a system to ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order. With regard to the classification of the two items under 91.06, the appellants submission is that the items covered under this chapter have to contain a clock or watch movement or synchronous motor and that the appellants equipments do not contain any of these items. These fundamental differences about the components of the equipment and their method of working are required to be settled by going into the relevant literature samples, etc. before deciding the correct classification of the various equipments in question. The matter is, therefore, remanded to the jurisdictional Assistant Commissioner for going into the factual disputes and to pass afresh order on the classification of these items, after giving the appellants an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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