1992 (7) TMI 168

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....Act and (b) under Heading 90.29(2) while the appellants seek re-assessment under Heading 84.38 read with Heading 84.36. The claim for classification under Heading 90.22 made before the lower appellate authority was given up in the appeal before the Tribunal and the alternate claim for classification under Heading 90.28(4) read with Heading 90.24(3) made in the appeal was withdrawn during the hearing before us. 2. The appellants imported a consignment consisting of two sets Uster Card Control 'L' Uster 'M" Controller, Mini Uster Portable Evenness Testing Instrument along with essential spares and accessories for use with the carding machine which the appellants had purchased locally. The Uster Card Control 'L' was classified under Heading....

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....t for levelling cotton slivers evenly on cards and textile machinery. It was an electrical instrument for measuring and controlling. The appellants submitted that Uster Card Control 'L' was specifically covered by sub-heading (4) of Heading 90.28. ; 3. The Assistant Collector observed that only spares and accessories have been imported for Uster Card Control and 'M' Controller was only an accessory to Uster Card Control correctly classified under Heading No. 90.28(1) C.T.A. and could not be classified under 90.22 as claimed by the appellants. As regards 'M' Controller and 'M' Measuring Unit and Control Unit, the Assistant Collector observed that these were only accessories and additional attachments of Uster Card Control 'L' containing s....

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....ain every module required for measuring and controlling the process as well as the operation and setting elements. The electronic control circuit is connected to the input feed of the machine through the D.C. Motor. The principle involved in the function of this instrument is checking the pneumatic pressure in the measuring trumpet and maintaining it at a desired level by adjusting the feed of cotton to the machine. The Uster Card Control 'L' system is supplemented with an additional measuring and control system, the Uster 'M' Controller, if only one drawing passage is employed. The measuring unit checks the relative cross sectional variation of the fibre layer on the card clothing over the whole width of the cylinder. The principle of oper....