1983 (7) TMI 175

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.... Shri M. Chatterjee, J.D.R., for the Respondents. [Order per : A.J.F. D'Souza, Member (T)].  - The Revision Application dated 18-1-1980 against order-in-appeal No. C3/1530/1979, dated 18-7-1979 passed by the Appellate Collector of Customs, Madras has been transferred by the Government of India to the Tribunal for disposal in terms of Section 131-B(2) of the Customs Act, 1962. 2.&ems....

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....e on 230 volts single phase AC supply and does not fall under Heading 90.16(2) or 90.25, but is correctly classifiable as a machine with motor designed to perform individual functions not meant for manufacture or production of any commodity. He, therefore, rejected the claim as inadmissible. The Appellate Collector also held that the goods cannot be classified as testing instruments of the charact....

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....xplained that this equipment was required to test the Ejection Seat mechanism of aircraft which were damaged in combat and used to enable the pilot to bale out. The Customs authorities invariably ignored the fact that the appellants are manufacturers of air-crafts and nothing else. This was test equipment and should be assessed under Chapter 90 as stressed in the appeal. 5. For the Departm....

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....functions not elsewhere specified. We agree with the departmental representative that neither of the sub-headings (16) or (25) are relevant considering the nature of the subject goods. The question of applying Item 90.28(4), namely, electrical instruments and apparatus, the non-electric counterparts of which fall under Headings 90.14 to 90.16, 90.22 to 90.25 or 90.27 will, therefore, not arise. Ne....