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TMI Blog2016 (10) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... ven for the chapter heading 9031, it is clear that checking instruments which are not covered elsewhere are covered here. The Explanatory Note to Chapter 9031 extracted above makes it further clear that measuring or checking instruments, whether or not optical are to be covered under Chapter Heading 9030 - Further Revenue produced a copy of the import data as an evidence that subject item is being classified by Customs at Air Cargo Bombay under Chapter 90318000, where the goods were imported from Israel and the date of clearance/reference has been given as 5th Jan. 2016. The subject item deserves classification under Chapter Heading 90318000 of Customs Tariff - appeal dismissed - decided against appellant. - C/41/2011-CU.(DB) - Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the items under Chapter Heading 90. 5. The ld. AR Shri S.K. Sheron on behalf of Revenue has reiterated the findings of the lower authorities. He inter alia mainly submits as under : (i) Note 5(E) to Explanatory Notes to Chapter 84 reads as under: Machines performing a specific function other than data processing and incorporation or working in conjunction with an automatic data processing machine are to be classified in the heading appropriate to their respective functions or failing that in residual heading. This would be applicable for the classification of the present goods. (ii) The goods under import designed to provide inspection solution qualify as machines performing a specific function other than data proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9031 49 00 Other 9031 80 00 Other instruments, appliances and machines 84714190 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included 8471 30 Portable automatic data processing machines, weighing not more than 10 kg., consisting of at least a central processing unit, a keyboard and a display. 8471 30 10 Personal computer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot covered in 84714110 or in 84714120 right classification will be, 84714190, where the appellant wants to classify the subject items. 7.4 Chapter Heading 9031 inter alia covers measuring or checking instruments etc., not specified or included elsewhere. When the goods of above description are not covered under chapter sub headings 9031000, 90312000, 90314100, 90314900, it will be covered under Chapter 90318000 as other instruments, appliances and machines. This is the Chapter sub heading 90318000, where Revenue prefers the classification for subject goods. 8. We have gone through the chapter notes and also respective Explanatory Notes to the Chapter Heading 8471. The Explanatory Notes for Chapter heading 8471 specifically say ..... X X X X Extracts X X X X X X X X Extracts X X X X
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