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TMI Blog2000 (10) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... s other apparatus of carrier current line system as confirmed by the Commissioner (Appeals), under the impugned Order. 2. Shri R. Parthasarathy, ld. Advocate, submitted that all the three items imported by the Appellants are integral components of the system to accurately measure/monitor the amount of electric power consumed and consequently the assessment of all the three items should be made under sub-heading 9028.30 C.T.A. He explained that Remote Terminal Unit (RTU) is installed at any existing Watt-hour meter in the premises of individual consumer, that R.T.U. will read the consumption and using existing power lines for data Communication, transmits consumption and other data to the concentrator Central processing unit; that if dista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Chapter 90 makes the provisions of Note 4 to Section XVI of the Tariff applicable to Chapter 90; that according to the said Note 4, where a machine (including a combination of machine) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function, then the whole falls to be classified in the heading appropriate to that function; that accordingly all the three items are to be classified under Heading 90.28 only. He referred to the Explanatory Notes of HSN under Chapter 90 according to which Chapter 90 covers, as functional unit the electrical instruments which make up an analogue or digital tele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it measures electricity. 4. We have considered the submissions of both the sides. The remote terminal unit which is installed at the existing Watt-hour meter does the function of optical reading of electricity which has been consumed by a consumer. Such reading is transmitted through the power line to the Concentrator. The ld. Advocate has rightly pointed out that the Explanatory Notes of HSN provides that chapter 90 covers as functional units the electrical instruments which make up an analogue or digital telemetring system. Notes below Heading 85.17 clearly excludes such system from the purview of heading 85.17. As the impugned goods are combined as a single unit with the apparatus at the transmitting end as well as devices at the rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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