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TMI Blog2017 (3) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... easuring, checking, precision, medical or surgical instruments and parts and accessories thereof and when there is no exclusion for the subject item from chapter 90, considering note 5 to chapter 90, the item deserves classification under chapter 9031 and further under its sub heading 90318000 - appeal dismissed - decided against appellant-assessee. - Custom Appeal No. C/171/2011-Cu [DB] - C/A/51994/2017-CU[DB] - Dated:- 28-2-2017 - Hon'ble Mr. S.K. Mohanty, Member (Judicial) And Hon ble Mr. Ashok K. Arya, Member (Technical) Mr.R.S. Sharma, Advocate for the Appellant Mr. K. Poddar, AR for the Respondent ORDER Per Ashok K. Arya 1. M/s. Iadept Marketing is in appeal against Order-In-Appeal No.09/2011 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are classifiable under 84715000 as per section note 4 of section XVI which provides as under Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by pipin, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to the function. 4 The ld. AR for the Revenue based on written submissions mainly submits as under: a) The goods imported is Eye Tracking System . It has got the specific function and it is based on the measurement principle and is used to measure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes for processing such data, not elsewhere specified or included . 84715000 Processing units other than those of sub- headings 8471 41 or 8471 49, whether of not containing in the same housing one of two of the following types of unit: Storage units, input units, output units u Free - 5.2 The description given for chapter heading for heading 9031 and sub heading 90318000 are given below:- Tariff Item Description of goods Unit Rate of duty # Standard Preferential Areas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... How does the pupil react to different stimuli? The concept is basic, but the process and interpretation can be quite complex. It has been mentioned by the appellant that this Eye Tracking Technology is used by the DRDO for checking physiological parameters and they supplied the same to Air Force Institute in India. The data supplied by the Revenue and the appellant indicated that the item is for cognitive, medical, marketing research studies. By reading description given for chapter 84.71, we find that it covers the items namely automatic data machines and units thereof; magnetic and optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not else where specified or inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nical appliances and parts thereof. Further, chapter 8471 covers automatic data machines and so on. However from the literature given and the submissions made on behalf of both the sides, we find that the item has got specific measuring capability in case of activity of eyes and when Chapter 90 of Custom Tariff mainly covers the items namely, optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and parts and accessories thereof and when there is no exclusion for the subject item from chapter 90, considering note 5 to chapter 90, we are of the opinion that the item deserves classification under chapter 9031 and further under its sub heading 90318000. 6. In the light of the discussions mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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