TaxTMI 
TaxTMI 
1988 (10) TMI 138
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....a flame in the furnace. This system continuously monitors the intensity of the flame in the furnace and when the flame of burners in furnace goes below the desired value a signal is provided by the system which with the help of further relays trips off the fuel supply to the furnace and thereby prevents an imminent explosion therein. 3. Relying upon a technical write-up by the appellants' Manager, Control and Instrumentation and the manual for "C-E Flame Sensing System Series 510" of Combustion Engineering Inc. the suppliers of the goods in the instant case, the learned Consultant has urged as follows:- "The CE Series 510 Flame Scanner is a wide angle optical flame sensing device specifically designed for Hydrocarbon Fuels such as Coal, Oil and Gas or combinations thereof. Sensitive only to a wide band UV Radiations peculiar to hydrocarbon combustion, the Flame Scanner will not respond to radiation from hot refractory or slag. The complete mechanical assembly is composed of a stationary part and a removable part called respectively the Flame Scanner Guide Pipe Assembly and the Flame Scanner Head Assembly ................................................................... .....
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....NEERING INC. A free running multivibrator whose frequency is adjusted to approximately 4.1 K Hz provides the pulses to be counted by the 14 bit ripple counter. ................................................................................................................. Three light emitting diodes (L.E.D.'s) are provided on the receiver module. There are identified as "Flame", "1/2 Time" and "1/4 Time". The "Flame" L.E.D. is lit whenever this module has a flame output. It indicates that flame pulses are being received at a rate greater than one every 2 seconds. The "1/2 Time" L.E.D., when lit, indicates that 1 second has expired since receiving the last flame pulse. The "1/4 Time" L.E.D., when lit, (at which time the "1/2 Time" will turn off) indicates that 1.5 seconds has expired since receiving the last flame pulse. With a time interval between flame pulses of greater than 2 seconds, the "1/2 Time" L.E.D. will turn on 1 second after a pulse. The "1/2 Time" L.E.D. remain on for .5 seconds at which time the "1/4 Time" L.E. D. will turn on. The "1/4 Time" L. E. D. will remain on for .5 seconds, and when it turns off the "Flame" L.E.D. will also turn off. Two pulses with ....
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....ppended in the paper book at pages 93 to 100 pertaining to appeals No. C-3/1232, 1234/1987 dated 29-1-1988 and C-3/203 & 306/1988 dated 10-5-1988 in their own cases hold the classification of Flame Sensing System under Chapter 90. It is, therefore, urged that appeals be allowed with consequential relief to them. 5. Regarding classification of an item 'lens' in appeal No. C/2031/1988 the learned Consultant urges that they concede stand of the department that it is classifiable under CTA heading 90.01 and they do not press for their claim for its assessment under CTA Heading 90.02 read with Heading 90.28(4). 6. Opposing the contention of the appellants the learned SDR Shri ASR Nair reiterates the findings of the lower appellate authority. He urges that apparatus under consideration merely senses the flame, i.e. detects the flame. It does not measure or check intensity of the flame. He further points out that Flame Detector specifically mentioned at page 1442 of the Explanatory Notes as already mentioned above falls under CTA Heading 85.17. He submits that although there is no photo-electric cell in the apparatus under consideration, however the function is the same as that of a....
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.... signalling apparatus used on cycles or motor vehicles (Heading 85.09) and that for traffic control on roads, railways, etc. (heading 85.16), this heading covers all electrical apparatus used for signalling purposes, whether using sound for the transmission of the signal (bells, buzzers, hooters, etc.) or using visual indication (lamps, flaps, illuminated numbers, etc.) and whether operated by hand (e.g. door bells) or automatically (e.g., burglar alarms)." It further mentions that this heading includes, inter alia: (A) Electric bells, buzzers, door chimes, etc. (B) Electric sound signalling apparatus, horns, sirens, etc. (C) Other electrical signaling apparatus (winking or intermittent lights, etc.) for aircraft, ships, trains or other vehicles. (D) Indicator panels and the like, for calling personnel, indicating where a certain person or service is required, etc. (E) Burglar alarms. (F) Fire alarms. 9. Explanatory Notes also provide that alarm consists of two parts, a detecting part and a signalling part. In the section relating to fire alarm, 'flame detector' has been specifically included but these flame detectors, it is apparent, do not perform the job ....