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TMI Blog2017 (3) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... hew Revenue is in appeal against order-in-appeal no. 30/2006 dated 4th May 2006 of Commissioner of Customs (Appeals), Mumbai who has set aside the order of the original authority classifying the goods imported by bill of entry no. 253367 dated 7th June 2001 and 2326 and 2327 dated 6th March 2000 under the customs tariff heading 9022.19 of the First Schedule to the Customs Tariff Act, 1975 with co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were excluded from scope of hearing 90.27 as per Proviso (e) of SHN Explanatory Notes (Page 1642) which reads 'The heading excludes (e) X-Ray, etc. apparatus (heading 90.22). It was also observed that such equipments are excluded from heading 90.31 as per HSN Explanatory Notes to heading 90.31 (page 1654) which reads. "In addition to profile projectors, this heading covers measuring or checking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10, 2327 dated 6th March 2000 for import of sulphur analyser valued at Rs. 1,10,90,103/- and 253367 dated 7th June 2001 for import of sulphur analyzer. For the first two bills of entry, less charge memo dated 11th August 2000 was issued demanding differential duty of Rs. 20,73,796/- and a second less charge memo was issued on 11th September 2001 for the bill of entry no. 253367 dated 6th June 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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