9911796707
TMI Blog2000 (8) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 8417.00 classifying them as parts of the Furnace system. 2. The Assistant Collector of Customs (Imports) Air Cargo, Calcutta issued a show cause notice dated 16-7-1992 proposing the classification under sub-heading 8528.10 for the Camera and 8525.30 for the T.V. Monitor and confirmed the differential duty of Rs. 1,10,336/- 3. The Collector (Appeals) found as follows :- In the instant appeal the main arguments are that the imported Cameras and T.V. Monitor will be used in their furnace and accordingly it should be treated as part of their industrial furnace under Tariff sub-heading 8417.90. They have also referred to Note 4 of Section XVI in support of their claim. The adjudicating Authority has, however, held that the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of Section XVI is applicable to the goods in the instant case. In this case the appellant has not substantiated by evidence that the impugned Camera and T.V. Monitor are suitable for use or solely or principally to be used in the furnace. and upheld the Assistant Collector s order and rejected the appeal. 4. The present appeal against the abovesaid order of the Collector (Appeals) is filed on the following grounds : (i) Order passed mechanically, without application of mind is misconceived, misconstrued, misdirected, wrongful, collusion, arbitrary, biased and erroneous and bad in law. (ii) Once Monitor/Camera are admitted as parts of furnace, which they are manufacturing, the Note No. 4 of Section XVI of the Tariff would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... let disclosed that these entities could be used in the furnace or at other places only after enclosing them in proper protective cover to withstand high temperature etc. and stand alone function could not be demonstrated/proved by the Appellants. (b) Once it is found as above, which is not being challenged, then it can be safely found to match the items covered under tariff heading 8528.10 and 8525.30, if they are not covered as parts of 8417.90 as claimed. (c) To examine the coverage of parts, under 8417.90 the H.S.N. Notes are found to cover as parts of furnace. Subject to the general provisions regarding classification of parts (see the General Explanatory Notes to Section XVI), parts of the goods of this heading are also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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