TaxTMI 
TaxTMI 
1994 (3) TMI 227
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.... confiscation vide Section 111(d) of the Customs Act, therefore, was contemplated, but the appellants expressly waived the same. Personal hearing was therefore granted, where they pleaded the subject goods as not the complete instruments, as they had no built in source of powers, and that they had to be connected to the Control panel by which the signals were transmitted for detecting the presence of smoke. According to the appellants, the subject goods were components of automatic fire detection system as defined in Para 7(10) of the Policy Book and were clearly recognisable as "Sensors" falling within the OGL list and the provision of Appx. 10 of the said policy would not stand applicable. The adjudicating proceedings were conducted and the Ld Adjudication authority, referring extensively to the technical literature supplied by the manufacturer, and extracting certain paragraphs therefrom, held that the subject goods were complete units each one having a smoke chamber, oscillator, two amplifiers and voltage regulation system. He also negatived the contention that item could not be a complete unit as it had no independent power source. For the purpose of rejection of the claim of ....
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.... has pleaded that the only ground on which the subject goods have been denied clearance under OGL, is that they were complete instruments and has referred to the definition of the word instrument as given in McGraw Hill Dictionary of Scientific and Technical Terms, where an instrument is specified as a device for measuring and sometimes also recording and controlling the value of a quantity under observations. He has also referred to the definition of Sensor given in the same dictionary indicating the same to be a generic name for a device that senses either absolute value or a change in a physical quantity such as temperature, pressure/low rates etc. Refering to the order-in-original, the Ld. Advocate has submitted that even the adjudicating authority has not disputed the existence of a device, in the goods imported, performing the function of a sensor, but according to him, the same are self-contained units, not falling within the category of components. Referring to the catalogue and the technical literature in relation to the goods imported, the Ld. Advocate has submitted that the essential characterstics of the item indicate that it is a passive unit which detects smoke, sends....
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....n the Bill of Entry is, sensors for detectors, and not the detectors. He has pleaded that the relevant OGL entry permits import of sensors/transdeucers, and not the detectors. Referring to the operational manual for the subject item, he has submitted that the item performs functions not only of sensing the smoke, but giving appropriate signals, and the contrivance of lighting a bulb in the unit clearly shows that this unit itself provides smoke signals, even without the assistance of any external control panel, and as such, the unit is a self-contained instrument. He has emphasised that, the appellants have, even in the Bill of Entry, not mentioned the item as detector, but merely a sensor, as they were aware that, but for description of the nature, the import under OGL would not have been allowed. He has pleaded that apt analogy has been given by the adjudicating authority in holding the item imported as an instrument. Referring to Para 7(10) of the Policy Book, he has pleaded that the item would not fall within the word "component". In his submission, even during the alleged previous imports, the appellants had been changing stands, as to the correct Customs Tafiff Entry. The Ld.....
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.... produced, under the heading 'Operating Principle' (P. 118 of the Paper Book ) reads thus: "Smoke detectors utilizing the ionization principle are usually of the spot-type . An ionization smoke detector has small amount of radio-active material which ionizes the air in the sensing chambers, thus rendering it conductive and permitting a current flow through the air between two charged electrodes. This gives the sensing chamber an effective electrical conductance. When smoke particles enter the ionization area they decrease the conductance of the air by attaching themselves to the ions, causing a reduction in mobility. When the conductance is less than a predetermined level, the detector responds." In the catalogue for the instrument under the heading "Operation" it is mentioned thus : "The SIF-E Ionization Smoke Detector has two sampling chambers, an outer ionization chamber and an inner ionization chamber. Smoke or invisible combustion gases can freely penetrate the outer chamber, but the inner chamber is virtually closed to prevent easy entry. With both chambers ionized by radio-active source (Am 241), very small current flows in the circuit. The presence of visible smoke or in....