Load Cells under Tariff Heading 90.31 qualify for auxiliary duty exemption under Chapter 90 notification.

Load cells classified under Tariff Heading 90.31 were held to fall within the auxiliary duty exemption in Notification No. 105/89-Cus., because the notification covered goods specified in Chapter 90 and Explanation 6(b) extended that coverage to machines, appliances, instruments and apparatus under Heading 90.31. The classification of the goods was not disputed, and the attempted distinction against them was rejected as unsustainable. On that construction, the exemption applied to the load cells and the Revenue's challenge failed.

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Issues: Whether load cells classified under Tariff Heading No. 90.31 were entitled to exemption from auxiliary duty under Notification No. 105/89-Cus. dated 1-3-1989.

Analysis: The goods were not in dispute on classification and were accepted as falling under Tariff Heading No. 90.31. The notification exempted goods specified under Chapter 90 from auxiliary duty, and Explanation 6(b) expanded the expression to include machines, appliances, instruments and apparatus falling under Heading 90.31. On that construction, the distinction sought to be drawn against the goods was not sustainable.

Conclusion: The load cells, being classified under Tariff Heading No. 90.31, were covered by the exemption notification and the Revenue's challenge failed.

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