1997(05)LCX0157

IN THE CEGAT, COURT NO. II, NEW DELHI

Justice U.L. Bhat, President and Shri K. Sankararaman, Member (T)

JINDAL ALUMINIUM LTD.

Versus

COLLECTOR OF CUS., BANGALORE

Final Order No. C/997/97-B2, dated 9-5-1997 in Appeal No. C/1819/91-B2

Advocated By : None, for the Appellants.

Smt. Ruchira Pant, SDR, for the Respondents.

[Order per : Justice U.L. Bhat, President]. - This appeal is directed against the order passed by the Collector (Appeals), confirming the order passed by the Assistant Collector rejecting the refund claim submitted by the appellant. Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Smt. Ruchira Pant, SDR and perused the papers.

2. The dispute arises in relation to the import by the appellant of a consignment spares for spectrophotometer namely, populated PCBs, Cables and Photo-tubes. The Custom House treated the goods as falling under Chapter sub-heading 8473.30 and imposed duty accordingly. Appellant paid the duty and got release of the goods but subsequently filed refund claim stating that the goods fall under Chapter Heading 9033.00 with incidence of lower duty. Assistant Collector over-ruled the contention and rejected the refund claim and this rejection has been sustained by the Collector (Appeals). Hence, the present appeal.

3. It is made clear at the outset that the dispute now survives only in regard to the populated PCBs imported by appellant as spares for spectrophotometer. According to the appellant, these articles fall under heading 9033, which takes in parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliance, instruments or apparatus of Chapter 90. Spectrophotometers would attract Chapter Heading 90.27. Thus on this basis appellant contends that PCBs being parts of spectrophotometers are covered by Chapter Heading 90.33. This argument would have been attractive but for Chapter Note 2(a) under Chapter 90. This Chapter Note makes it clear that parts and accessories which are goods included in any one of the headings of this Chapter or of Chapter 84, 85 or 91 (other than Heading Nos. 84.85, 85.48 or 90.33) are in all cases to be classified in their respective headings. Chapter heading 84.71 takes in automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included. CPUs in which the PCBs are to be used fall under 84.71. That being so, then on account of Chapter Heading 84.73 which is for parts and accessories suitable for use solely or principally with machines of Headings Nos. 84.69 to 84.72, these PCBs which are parts suitable for use principally with the spectrophotometers would fall under Chapter Heading 84.73. Thus by virtue of Chapter Note 2(a) to Chapter 90, these populated PCBs would not attract any sub-heading of Chapter 90 but would fall under Chapter sub-heading 8473.30.

4. It is alternatively contended that PCBs may fall under chapter heading 85.34 which heading, since admittedly the subject PCBs are populated PCBs, would not be attracted.

5. For the reasons indicated above, we decline to interfere and dismiss the appeal.

Equivalent 1997 (93) ELT 734 (Tribunal)