1987 (11) TMI 270

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...., for the Respondent. [Order per : I.J. Rao, Member (T)]. - The question that arises in this appeal is the classification of two articles imported by the appellants under Bill of Entry No. 2742D, dated 29-8-1979. The two articles in question are : (i) Temperature Recorder and (ii) Recording Controller. The Temperature recorder was classified under Heading No. 90.28(1) CTA and the Recording C....

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....al parts of a complete temperature measuring instrument and as such they should be classified under Heading No. 90.28(4) read with 90.24(1). 5. Shri Gopinath, ld. SDR drew our attention to Chapter Note 2 to Chapter 90 and Item No. 90.29. He submitted that according to Chapter Note 2(b) other parts or accessories [not covered by Chapter Note 2(a)] are to be classified under Heading 90.29 if they a....

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....n his rejoinder submitted that Chapter Note 2(a) to Chapter 90 favours the appellants. As the imported goods are accessories for an instrument for temperature recording the question of invoking Chapter Note 2(b) doesn't arise. He further submitted that Heading No. 90.28 covers apparatus if there is electrical input which is the case with the imported instruments. He emphasised that Heading 90.28 s....

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....oint Temperature Recorder and Recording Controller. Appellants have stated that these goods are parts of electrical pyrometers and as such are correctly assessable under Item 90.28(4) read with 90.23(1) and 90.24(1). Their claim of goods being part and claim for assessment under Item 90.28(4) is self-contradictory and based on mis-conception of various headings in Chapter 90. All Electrical/Electr....