1991 (2) TMI 227

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....tant, for the Respondent. [Order per : V. Rajamanickam, Member (T)]. -  The appeal has been filed by the revenue against the order of the Collector of Customs (Appeals) allowing the respondents' appeal for re-assessment of the Thermal Analysis System under Heading 9027.80 read with Notification 206/87, dated 12-5-1987. 2. The Revenue has filed the appeal on the following ground: T....

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....her invoiced as such nor declared in import documents (B/E) as such. They have to be assessed on merits under respective tariff heading. Hence, the items at Sl. No. (i) to (vi) cannot be classified under 9027.80 of Customs Tariff Act and the importers are not eligible for refund duty as claimed. 3. Shri M.K. Sohal, the learned JDR representing the Department stated that the importation, "Therma....

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.... 90 of the Tariff, which is reproduced below: "Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be cl....

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....ation of a sample is measured in thermally controlled conditions. Thermogravimetry TA The weight of a sample is measured in thermally controlled conditions. In addition to recording a measuring curve, the TA 3000 system is provided with numerous built-in evaluation algorithms which can be used for the automatic calculation of analytical results. This capability allows thermal analysis ....