9911796707
TMI Blog2007 (3) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... has an inbuilt automatic analysis program. It is the software in the System which makes the system carry out multi-purpose functions. The computer processes the data. The configurations are also specified in the assembly of the Spectrometer. Prima facie it appears that there is an inbuilt computer system in the Spectrometer. That computer appears to be an essential part of direct reading. These aspects have not been considered by the authorities below. The catalogue/brochure produced indicates that the Spectrometer in question would be non-functional without the computer. Modern direct reading Spectrometer incorporates a computer in the System so that they can measure, process and analyse the data. The catalogue shows the configurations whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PARATUS; PARTS AND ACCESSORIES THEREOF - Tariff Item Description of goods Rate of duty Std. Prefnl. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like. - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotheraphy apparatus : 9022.12 -- Computed tomography apparatus 30% -- 9022.13 -- Other, for dental uses 30% -- 9022.14 -- Other, for medical, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee in its plant at Tuticorin. The said Spectrometer was imported for analyzing various alloys in the manufacture of Cathodes. The assessee filed its Bill of Entry for home consumption. They claimed assessment under sub-heading 9027.00. They claimed the benefit of partial exemption Notification No. 46/96-Cus., dated 23-7-1996. They paid customs duty (basic at 25% plus 10% additional customs duty). The Department, however, assessed the above apparatus under sub-heading 9022.19, quoted above, read with the above notification and charged customs duty (basic) at 50% ad valorem plus 10% additional customs duty. 5. Basically, according to the Department, Spectrometer in the present case was X-ray based Spectrometer and, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s program. It is the software in the System which makes the system carry out multi-purpose functions. The computer processes the data. The configurations are also specified in the assembly of the Spectrometer. Prima facie it appears that there is an inbuilt computer system in the Spectrometer. That computer appears to be an essential part of direct reading. These aspects have not been considered by the authorities below. The catalogue/brochure produced indicates that the Spectrometer in question would be non-functional without the computer. Modern direct reading Spectrometer incorporates a computer in the System so that they can measure, process and analyse the data. The catalogue shows the configurations which indicate prima facie that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
