1997 (1) TMI 177

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....rder per : Lajja Ram, Member (T)]. - These are two appeals filed by the Revenue being aggrieved with the two separate Orders-in-Appeal passed by the Collector of Customs (Appeal), Cochin one dated 21-6-1990 and the other dated 6-7-1990. In both these appeals, the classification of the product Differential and Ratio Tachometers is involved. Both the appeals were heard together on 6-1-1997 and are....

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....Customs (Appeals) after referring to the competing tariff entries 9029.20 and 98.06 and also referring the sub-heading No 8477.90 held that the goods in question were rightly classifiable under sub-heading No. 9029.20 of the Tariff. 3. We have heard Shri K.K. Jha, SDR for the appellants and Shri Thomas, Advocate for respondents. 4. We have also gone through the relevant tariff entries.....

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....ding No. 84.77. The Heading No. 84.77 covers machinery for working rubber or plastics or for the manufacture of the products from these materials. From the product literature on record, it is seen that the differential and the ratio tachometers are in the nature of precision instrument, which provided analogue output signals representing any of the following variables : - 1. Speed difference....

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....ving regard to its nature of being a part having general application may notify that they shall not be covered by Heading No. 98.06. In this connection, he referred to Notification No. 130/87-Cus., dated 19-3-1987. We consider that these Chapter Notes will not make the Tachometers classifiable under Heading No. 98.06 as part of the machineries classifiable under various Chapter as indicated in the....