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TMI Blog2002 (5) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed by the Commissioner (Appeals) under the impugned Order or are classifiable under Heading No. 85.43 as claimed by the Revenue. The appeals also involve the issue of classification of 'oscilloscope trolly' whether under Heading 94.03 or 90.33 of the Tariff. 2. At the outset the learned Advocate, Shri L.P. Asthana, mentioned that the Respondents are not disputing the classification of the "trolly" under Heading No. 94.03 of the Tariff and as such Revenue's appeal is allowed as far as classification of Trolly is concerned. 3. Shri Ashok Kumar, learned D.R., submitted that the Respondents have classified impugned electronic instruments, namely, Pulse Generator, Function Generator, Sine Wave Generator and Low Distortion Generator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibrator, may be adjusted to generate a rectangular wave form having an extremely short duration, and as such it is referred to as a pulse generator." According to said Encyclopaedia Signal Generator is "A piece of electronic test equipment that delivers a sinusoidal output of accurately caliberated frequency. The frequency may be anywhere from audio to micro wave, depending upon the intended use of the instrument. The frequency and the amplitude are adjustable over wide range. The oscillator must have excellent frequency stability, and its amplitude must remain constant over the tuning range......... Many signal generators contain circuitry that allows the output to be either amplitude or frequency modulated. The most common form of amplitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cillations of a varying voltage or current on a fluorescent screen of cathode ray tube and the impugned goods are auxiliary machines to or accessory of Oscilloscopes; that these instruments in question are distinct from 'signal generator' which has been placed under Heading 85.43 in H.S.N. Explanatory Notes. The learned Advocate also mentioned that as per Note 1(l) to Section XVI of the Tariff, Section XVI does not cover "Articles of Chapter 90"; and contended that no such corresponding exclusion clause finds place in Section XVIII or in Chapter 90 of the Tariff. He, further, mentioned that the Department of Electronics (Government of India) has also treated the Pulse Generator and Function Generator as Test Instrument which is apparent fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 85.43 Electrical machines and apparatus, having individual functions, Not specified or included elsewhere in this Chapter." 7. The main contention of the learned Advocate for the Respondents is that the instruments in question are accessories of oscilloscopes and are, therefore, classifiable under Heading 90.30. The Revenue, on the other hand, has emphasized that all the impugned instruments have their individual functions and are different kind of Signal Generators which have been classified under Heading 85.43 in the Explanatory Notes of H.S.N. It has not been disputed by the learned Advocate that the impugned instruments have their individual functions. He has mainly contended that these instruments work in conjunction with Osc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pes and do play an integral and inseparable part of Oscilloscopes. We also observe that Note 2 to Chapter 90 provides for the classification of parts and accessories as under : "2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules :- (a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No. 84.85, 85.48 or 90.33) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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