9911796707
TMI Blog2005 (3) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Customs (Appeals), Chennai. One of the appellants is Revenue. The issue involved is correct classification of Climate Test Cabinet System imported by M/s VDO India Ltd., Bangalore. 2. The Commissioner (Appeals) in the impugned Order has classified the item under sub-heading 9031.80. M/s. VDO contends that the goods are rightly classifiable under 9027.80. However, the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : (1) Asia Engineering Co. v. C.C., Bombay [1997 (92) E.L.T. 66 (Tri.)] Wherein it was held that smoke detectors, a complete instruments for detecting smoke levels would be classifiable under sub-heading 9027.80 and not under sub-heading 8531.10. The learned JCDR submitted that sub-heading 9027 refers only to various instruments and apparatus which measure certain parameters like viscosity, por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cosity, porosity, expansion, surface tension or the like instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes." No doubt the apparatus or instruments indicated in CH 9027 measure certain parameters. As per HSN Explanatory Notes, even electronic smoke detectors and fire damp detectors etc., are classifiable under this headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification of item under 9027.80 appears to be correct. The insistence that apparatus should measure some parameters is not a proper ground to reject the classification under 9027.80. Revenue's contention that the item being an electrical one should be classified under 8543.89 does not appear to be correct. In view of our above findings, we allow the appeal of M/s. VDO and reject the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
