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TMI Blog2002 (3) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of goods manufactured by the appellant, described as servo controlled voltage stabilizer. The assessee had claimed classification of these goods and spare parts therefor under Heading 90.32 of the tariff. Notice issued to it proposed their classification under Heading 85.04 The Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansformers. This reason has found favour with the Commissioner (Appeals), who also additionally concluded that Chapter 90 covers Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus apart from other goods that it mentions (such as clocks and watches) and that these goods under consideration do not come under any of this category. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfy the requirement, it appeals that they would be classifiable under this heading. To determine whether this was the case, we had asked the representative of the appellant to produce evidence in the form of technical literature. He is absent and the appellant is unrepresented. On the last occasion representative of the appellant had produced affidavit affirmed by M.M. Vijath Kumar, an employee of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant may produce before him, within two months from the receipt of this order. We make it clear that either side is at liberty to produce evidence with regard to classification of the goods and also make it clear that the Assistant Commissioner shall not feel bound by the prima facie observation we have made with regard to classification of the goods under consideration. 6. The departmenta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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