TaxTMI 
TaxTMI 
1996 (7) TMI 279
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....nd duty was paid accordingly. Subsequently, it was, however, noticed that all the component parts of the calorimeter had not been received and some parts were short-shipped. The suppliers admitted the fact and, therefore, sent the short-shipped goods subsequently under a no-charge invoice. 3. Since they had initially paid full duty on calorimeter complete, as had been ordered, therefore, they filed a refund claim and the Department accepted the fact of short-shipment and accordingly granted them refund. 4. Subsequently, when the short-shipped parts arrived the department did not apply the earlier classification, instead the items were classified under 84.51/55 (2) CTA. 5. They, therefore, filed a refund claim. But the same....
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....ed parts but that by itself does not mean that the short-shipped parts, when they subsequently arrived could not be assessed on merits. 12. There is no dispute that the calorimeter by itself was assessed under 90.25 (1). However, in respect of parts and accessories, it was found by the learned Collector that they were in the nature of parts containing electronic devices like transistors/diodes, etc., and, therefore, were more in the nature of computer peripherals. Hence, he was justified in considering this classification under Chapter 90.29 (2) or alternately under Heading 84.51/55(2). 13. In response to the queries from the Bench as to how the learned Collector has classified them under Heading 90.28(4)/90.25(1) as electrical ....
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.... different matter altogether and, therefore, it can be considered on merits at the time of actual import. 20. At the same time, the Department is also required to show as to how and why the classification was required to be changed on subsequent arrival of the items. 21. It is interesting to note that while calorimeter was actually classified under 90.25(1), the A.C. in his order in dispute dated 4-9-1985 mentions that it was assessable under 90.28(1) without assigning any reason. This was not proper. It was even otherwise incorrect so to do as would be apparent from the following :- 22. According to McGraw Hill Dictionary of Scientific and Technical Terms, a Calorimeter is "An apparatus for measuring heat quantities gener....
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....ter-parts of which fall under headings specified therein including 90.25 but calorimeter is not such an instrument or apparatus and as mentioned above was specifically covered by 90.25. Therefore, this heading was not relevant. 28. Our attention has also been invited, to Chapter Note 2(a) which covers parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical elements of Heading No. 90.01 or 90.02 of any particular Heading of this Chapter or of Chapter 84.85 or 91 (other than Heading Nos. 84.65 and 85.28); Whereas 2(b) covers other parts or accessories, which are to be classified under Heading 90.29, if they answer to the terms in that heading. But, we see the items in question do....