1997(08)LCX0078

IN THE CEGAT, COURT NO. II, NEW DELHI

Ms. Jyoti Balasundaram, Member (J) and Shri Shiben K. Dhar, Member (T)

COLLECTOR OF CUSTOMS, MADRAS

Versus

INDIAN ORGANIC CHEMICALS

Final Order No. C/1703/97-B2, dated 12-8-1997 in Appeal No. C/2433/91-B2

Advocated By : Shri K.K. Jha, SDR, for the Appellant.

None, for the Respondent.

[Order per : Jyoti Balasundaram, Member (J)]. - The Respondent herein imported differential Pressure Indicator which is originally assessed under sub-heading 90.26 of C.T.A. Subsequently notice for differential duty was issued as the department thought that the goods were assessable under Heading 98.06 instead of 90.26 as originally assessed. Adjudicating Authority confirmed the demand for differential duty holding that item was Poly Extruder and therefore was properly classifiable under Heading 90.06. Being aggrieved by the order the appellants went up in appeal and the Collector (Appeals) on perusal of the catalogue found that the subject goods were self contained differential Pressure Indicator and Controller which can be used with any Dynisco low level 350 Ohm plastic or general purpose transcender making it suitable for a wide variety of applications. The lower Appellate Authority held that the goods in question were complete instruments by themselves and not part of any other equipment and such complete instrument cannot be treated as of other equipment and therefore classification under Heading 98.06 is ruled out. He accepted the importers plea for classification under sub-heading 90.26. Against this order, Revenue is aggrieved and has filed the present appeal.

2. We have heard the ld. DR and perused the records. No one appears on behalf of the Respondents even though notice of hearing has been issued to them on 19th May, 1997. We find from the appeal memo. that the ground taken by the Revenue is that, in terms of Note 1 to Chapter 98 of Customs Tariff, parts of machinery/equipment falling under Chapters 84, 85, 86, 89, and 90 even though covered by a more specific heading elsewhere in the schedule would fall under Heading 98.06. (The items under reference are parts of Poly Extruder Malt Pressure Control System).

3. The ld. DR pleads that they should be classified under Heading 98.06. There is nothing on record to dislodge the findings of the Collector (Appeals) based upon the catalogue of the imported goods that the goods are suitable for wider variety of applications and they are complete instruments in themselves. Therefore, the plea of the Revenue that the imported items are parts of machinery is not substantiated. Moreover, there is nothing to indicate as to where Poly Extruder Malt Pressure Control System of which imported instruments are stated by the Revenue to be parts, fall for classification. Since the Revenue has not been able to substantiate its claim for classification under Heading 98.06 and since the items are complete instruments by themselves, classification under Heading 90.26 is correct. Therefore we see no infirmity in the order of the Collector (Appeals) and accordingly uphold the same and reject the Revenue Appeal.

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Equivalent 1998 (97) ELT 131 (Tribunal)