1987(10)LCX0045

BEFORE THE CEGAT, SPECIAL BENCH ‘B2’, NEW DELHI

S/Shri K.L. Rekhi, Member (T), Harish Chander, Member (J) and I.J. Rao, Member (T)

ALL INDIA RADIO

Versus

COLLECTOR OF CUSTOMS

Order No. 1850/87-B2, dated 29-10-1987 in Appeal No. CD(SB) No. 1850/83-B2

Advocated By: Shri K. V. Subramanian, for the Appellants.

Shri J. Gopinath, S.D.R., for the Respondent.

[Order per : J.J. Rao, Member (T)]. - The appellants imported several items under a Bill of Entry No. 247, dated 28-9-1980 and cleared the goods on payment of customs duty on merits as assessed by customs. Subsequently they made an application for reclassification of Items (ii) to (viii) of the Bill of Entry. These items were assessed under various headings by customs whereas the appellants claimed reclassification under Heading 90.29(1) CTA on the ground that the imported goods were essential accessories of Sine Generator which is an instrument for measuring sound. The Assistant Collector rejected the claim holding that these were accessories and having been priced separately they had to be assesed on merits. The Collector (Appeals) rejected the appeal as untenable, observing that the appellants did not prove their claim with reference to the catalogue. Hence this appeal.

2. We heard Shri Subramanian, the learned representative of the appellants. Shri Subramanian referred to the various documents filed by them and submitted that all these items were essential parts of the Sine Generator and the Generator cannot work without the presence of these parts. Shri J. Gopinath, the learned S.D.R. submitted that the appellants have claimed classification of all the items under Heading 90.29(1) and draw our attention to Chapter Note 2 of Chapter 90 whereby parts or accessories constitute in themselves machines, appliances, instruments or apparatus (including optical elements of Heading No. 90.01 or 90.02) of any particular Heading of this Chapter or of Chapter 84, 85 or 91 (other than Heading Nos. 84.65 and 85.28) are to be classified in that Heading.

3. We examined each item with reference to the tariff and the Chapter notes to Chapter 99.

4. Item (ii) of the Bill of Entry is Band Pass Filter. This was assessed under Heading 90.29(2) and the appellants claim classification under sub-heading (1) of the same heading. Shri Subramanian on being questioned by us submitted that the Band Pass Filter does not contain thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic micro-circuits or capacitors other than paper capacitors. Sub-heading (2) to Heading 90.29 covers parts and accessories only if they contain one or the other of these items. Therefore, as fairly agitated by the learned S.D.R. this item deserve classification under sub-heading (1). We allow the appellants request in respect of this item. Items (iii) and (vi) namely Microphone Cartridge and Cables were classified under Heading 85.14 and 85.18/27(5) CTA. We have considered the plea of Shri Subramanian that these are essential parts of Sine Generator. However, going by the Chapter note (2) of Chapter 90 we find that on merits these items were correctly classified in their respective headings. We, therefore, reject the claims of the appellants in respect of these two items.

5. In respect of Item (iv) (Recording paper), Item (vii) (Inking Kit) and Item (viii) (Pens) the appellants have the same arguments namely that these are essential for the working of the Sine Generator which cannot work without using them. However, Chapter Note (2) to Chapter 90 specifically calls for classification of these items in the respective heading. We reject the appellant’s prayer and confirm the assessment as done by the Customs.

6. Item (v) (Floor stand) was classified under Heading 73.33/40 as articles of iron and steel. It is explained by the learned representative of the appellants that this floor stand is a sophisticated stand on which the Sine Generator is mounted. We feel that considering this item as merely an item of iron and steel would not do justice to classification. Considering it as an essential part of Sine Generator we accept the appellant’s request and order that this item be classified under Heading 90.29(1).

7. Accordingly we allow the appeal in the extent indicated and otherwise rejected.

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Equivalent 1989 (44) ELT 279 (Tribunal)