1997 (2) TMI 234

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....stoms authorities who assessed the goods under CTH 85.18/27(1). 2. Arguing for the appellants, the Learned Representative of the appellants' company submits that the apparatus is solely used for demonstration purpose in their factory and not used as a welding machine. Basically it is used as a simulator. 3. The Learned DR draws out attention to the expression used in CTH 90.21 and submits that the impugned goods would merit classification under this heading only if they are unsuitable for other use. In other words, they must be solely used for demonstration purpose. Collector (Appeals) has therefore rightly inferred that use of machine for the purpose of other than training cannot be ruled out. 4. We have heard both sides.....

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....aintain a consistent arc length. Examination of this subject's actual weld would show a bad appearance, but the specific cause could be difficult to determine. With the Weld-Trainer, you can easily determine with a programmed exercise, exactly the cause of the subject's poor weld use it to develop his skill in that area. Another key feature is augmented feedback. In cases where the subject is developing his welding skills through the use of the Weld-Trainer, the hood speaker will provide him with audible indicators during the welding practice. When the exercise starts, he will hear a simulated welding sound (hiss) if he maintains proper electrode angle, arc length and remains in the simulated puddle. As an error is registered in any of the....

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....splay unit. The unit simulates all welding conditions like spark, welding arc, welding sound etc. which helps the Trainees to get familiar with welding operation without actually doing the welding. 6.2. The appellants have also submitted a certificate dated 02-01-1997 from Shri P D Chhajer, Chartered Engineer which certifies that Weld Trainer machine purchased from M/s. LENCO Inc. USA as per invoice No. 77592 dated 04-04-1985 is used for training welders. The Chartered Engineer has further certified that : "This machine is kept in Welding Training Center, LARSEN & TOUBRO, Powai and used exclusively to educate Weld trainers regularly and it cannot be used as a full fledged welding machine." 6.3. In the face of this evidence plac....