9911796707
TMI Blog2005 (1) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ned herein are as below : (i) Model No. 2019-20 MHZ Function/Pulse Generator used to test the response of measuring instrument such as AC voltmeters, Digital Multimeters etc. It can also be used to test the response of Amplifiers in applications such as OSC 1110 scopes and serves as a source of simultaneous TTL and ECL pulses for testing logic circuits. (ii) Model No. 2021-D-72 MHZ AM Signal Generator is a compact instrument used for testing High Frequency communication equipment, with possible applications as receiving testing and calibration, design of Amplifiers and filters, component testing, EMT/RFI measurements, communication system maintenance, test equipment calibration etc. Test on AM receivers such as sensitivity, Adja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 demanding duty of Rs. 3,40,841/- and dated 28-2-1995 for period 1-9-1994 to 31-1-1995 demanding duty of Rs. 1,21,989/- were issued alleging that proper classification lists were not filed and goods cleared without determining proper duty liability and they were asked to show cause why duty mentioned in the notices should not be demanded and recovered from them and penalty should not be imposed on them under Rule 173Q. The Assistant Commissioner confirmed the demands with a finding that signal generator fall under Heading 8543.00 and attract duty and denied benefit under Notifications 31/93 46/94. Duty demands were confirmed and penalties were imposed in appeal. The Commissioner (Appeals) rejected the appellants contention and upheld the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 9031.00 as they are more appropriately and specifically known and understood as signal generator and not as a general measuring and checking instruments that are covered under Chapter 90. The plea of the appellant on this count is therefore rejected. (c) We find that since the appellants had got the classification earlier under a different heading approved from the department and it has been subsequently changed and they had filed classification list under Heading 8543 and the same have been upheld, we find no reason to interfere with the penalty imposed, as they were required to pay duty under Heading 8543 and clear the same even though they were contesting the classification filed. They have not opted to do so, visit of a pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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