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TMI Blog2000 (1) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... remand, the Asstt. Collector came to the conclusion that the impugned goods constitute a technically advanced instrument/apparatus for testing, checking and regulating a motor vehicle, for ascertaining the best carburettor setting by the method of analysis of exhaust gases and classified the apparatus on merits. He classified the Automative Exhaust Mission Measuring System under Heading 9031.80 and extended the benefit of Notification No. 243/78 (S. No.10) as claimed by the importer but refused the benefit of Notification No. 23/91 holding that it did not directly and entirely depend on electrical phenomenon. In Appeal the Collector (Appeals) modified the order of the Asstt. Collector by holding that the automotive Emission Analysis System would be assessable under Heading 9031 with the basic duty benefit under Notification 243/78 and also Auxiliary duty benefit under Notification 23/91. 3.In the Appeal filed by M/s. Bajaj Auto Ltd., the appellants have prayed for an order confirming that the entire consignment of 12 items as a composite unit not to be fragmented into three separate parts classifiable separately and thereby giving consequential relief and to classify the entire c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exhaust gases generated by the test vehicle are then collected by the Sampler CVS 51. The collected sample is then fed to the exhaust analyser portion - Mexa 8320. The Mexa 8320 analysis the exhaust sample for measurement/levels of pollutants, which process involves the measurement and analysis of various pollutants/constituents in the exhaust such as Carbon monoxide, Carbon dioxide, Hydro carbons, Nitrogen oxide and Oxygen. The measurement of the quantity of pollutants is done by measuring the variation in the electrical voltage signal. The electrical voltage (which is an electrical phenomenon) varies with the quantity of the pollutants contained in the exhaust gas. The complete process is monitored by the HERT 200 which gives levels of the pollutants in terms of gms./kms, the said CVS 51, the Mexa 8320 and the Hert 200 - all put together form one exhaust gas analysis apsaratus. The apparatus is used for the analysis and measurement of pollutants contained in exhaust gases of motor vehicles manufactured by the Bajaj Auto Ltd. He referred to in detail to the catalogues/leaflets of the equipment annexed to the Memo of Appeal to explain the features of each of the components. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he referred to the Tribunal decision in Collector of Customs v. Motor Industries Co. Ltd. [1991 (54) E.L.T. 397] in which the Tribunal had quoted with approval Section Note 4 to Section XVI to the Customs Tariff Act, 1975 in a classification dispute relating to thermal analysis system. He also relied on the Tribunal decision in Shri Ram Pistons Rings v. CC [1997 (92) E.L.T. 598] in which the Tribunal had held that a separate licence was not required for import of computer when it is imported with Spectrometer since spectrometer incorporates a computer within the system for measuring processing and analysing the results. 10.Arguing the case of the Department Shri A. K. Agarwal, ld. SDR submitted that the Asstt. Collector had in the de novo adjudication correctly held that the sampling unit (Model CVS 51) with its controllers were separately classifiable under Heading 90.31 without the benefit of Notification 243/78 and Notification No. 23/91. Likewise Automotive Exhaust Emission Analysis System (HORIBA, MEXA 8320 with 9 analysis and their controllers) were classifiable under Heading 9031 with the benefit of Notification No. 243/78 but without benefit of Notification No. 23/91. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instruments, appliances and machines, not specified or included elsewhere in this Chapter Profile Projectors. 12.The first question for decision, is whether the equipment imported by M/s. Bajaj Auto Ltd. admittedly consisting of four different parts, was an integrated instrument falling under Tariff Heading 90.27 or they could be considered as consisting of different instruments classifiable differently. From a perusal of the catalogue of HORIBA Automotive Emission Analysis Systems it appears that the suppliers have described the system as "MEXA 8020 Series offers six total exhaust analysis systems for continuous; simultaneous analysis of CO, CO2, T.HC, NO, NOx and/or O2 in the emission from gasoline fueled vehicles. All models can incorporate computer interfaces for computer controlled operation and automatic data transmission. Each system comprises an error proof flow control unit backed by electronic swivel-castered, modular sample pre-conditioner and up to 14 specified plug-in analyzer modules, all neatly packaged in a single system console........... With such a wide range of choices; one of the MEXA 8020 Series systems will be the ideal combination for your specific requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the lower authorities have erred in classifying the imported item by dividing them into various parts on merits and applying the two exemption notifications on that basis. Accordingly, we set aside the impugned order and remand the matter to direct the jurisdictional Assistant Commissioner to reassess the duty liability on the basis of the imported items being classifiable as one integrated unit under Tariff Item 90.27. 16.The two Appeals are disposed of in the above terms. Sd/- (A.C.C. Unni) Member (J) [Order per :17. S.K. Bhatnagar, Vice President, mainly supporting Member (J)]. - While agreeing with my learned Colleague regarding the classification aspect that the goods which were classifiable under Tariff Heading 90.27, I further observe that once we reach this conclusion, the exemption aspect could also be decided right here in view of the fact that there was no dispute about applicability of Notification No. 243/78 which explicitly covers such good; And insofar as the Notification No. 23/91 is concerned even though ld. DR is correct in pointing out that one has to distinguish between 'electric' or 'electronic' machine from these which are simply power operated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 243/78. The adjudicating authority denied the benefit of Notification No. 23/91. On appeal, filed by M/s. Bajaj Auto Ltd., the Commissionar (Appeals) upheld the classification of the system under Heading 90.31 of the Customs Tariff but allowed the basic duty benefit under Notification No. 23/91. 22.M/s. Bajaj Auto Ltd. filed the appeal before the Tribunal claiming the classification of the system under Heading 90.27 of the Customs Tariff and the revenue also filed the appeal against the order of Collector (Appeals) with the prayer that the goods, in question, are not entitled for the benefit of Notification No. 23/91. 23.The Hon'ble Vice-President and the Hon'ble Member (J), both agreed with the submissions of M/s. Bajaj Auto Ltd. and held that the goods, in question, are classifiable under Sub-heading 90.27 of the Customs Tariff. The ld. Member (Judicial), after deciding the classification under Heading 90.27 of the Customs Tariff set aside the impugned order and remanded the matter to the jurisdictional Assistant Commissioner to reassess the duty liability on the basis of the imported items after classifying as one integrated unit under tariff item 9027 of the Customs T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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