1986 (1) TMI 263

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....D.R., for the Respondent. [Order per : K. Prakash Anand, Member (T)].  - The items imported are Digital Function Generator and Digital Read Outs. The appellants claimed classification of the former item under Heading 85.18/27(1) and of the latter under Heading 90.29(1). The appellants have also claimed the benefit of Notification No. 172/77-Cus dated 8th August, 1977 in the case of item....

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.... grounds of appeal and submits that the Function Generator has the function of generating pulses or signals of desired wave length and as per the explanatory notes of BTN under heading 85.22 such a Generator is referred to as an independent Generator. It is also submitted that the function of the Digital Read Out is to read out the signals of Digital indicator. Finally it is urged that the mere fa....

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....r covered more specifically by a heading of any other chapter. He refers to the fact that it is clearly provided that principal electrical goods in the nature of instruments and apparatus are covered more specifically by Chapters 90 and 92. For the purpose of classification it is stated that the testing system as such would be classifiable under heading 90.28(4) read with heading 90.22 but the ite....