2006 (5) TMI 219

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent. [Order per : C.N.B. Nair, Member (T)]. Heard both sides and perused the record. 2. The appellant is a manufacturer of Master Batches. They imported one set of Scientific Filter Test Unit with gear pump and Extruder in Jan' 03. Classification of the item for duty purpose was claimed under Heading No. 9026.8 (sic). Customs Authorities did not agree and classified the item under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... seen that plastic material is extruded through the filter test machine. It is very clear from this that the material tested/measured is not gas or liquid. The Technical Literature of the original supplier states the following about the test machine : The filter test machines utilizes a fine mesh filter pack with mesh opening of typically 5 to 15 microns depending on filter type. When a polymer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sure and melt temperature sensors. Here the first sensor is placed just before the inlet to the Gear Pump and it is connected to the extruder drive, to ensure that it deliver a very constant pressure to the pumps. The Gear Pump, which has on infinite variable speed drive, will run at a preset constant speed during the full test, ensuring that a constant flow of polymer is supplied to the filter he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X