Customs exemption for ionisation smoke detectors denied after classification outside the measuring or checking apparatus entry.

Ionisation smoke detectors imported for customs classification were held not to qualify for concessional duty under Notification No. 79/93-Cus. because they functioned by detecting smoke through a change in pre-set voltage and triggering an alarm, rather than as instruments or apparatus for measuring or checking electrical quantities within the exemption entry. Relief under the alternative entry was also unavailable since the goods were classifiable under Heading 9022.19 and no claim was made under the remaining notification entries. The notification benefit was therefore denied.

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Issues: Whether ionisation smoke detectors imported by the assessee were entitled to concessional rate of duty under Notification No. 79/93-Cus.

Analysis: The goods were found to operate on the basis of a change in pre-set voltage when smoke is present, which triggers an alarm. On that basis, they were not treated as instruments or apparatus for measuring or checking electrical quantities within the scope of the exemption entry. Relief under the other relevant entry was also unavailable because the goods were classifiable under Heading 9022.19, and no claim was made under the remaining entries of the notification.

Conclusion: The goods were not entitled to the benefit of Notification No. 79/93-Cus., and the Revenue's appeal succeeded.

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