TaxTMI 
TaxTMI 
1997 (2) TMI 261
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....73.30 of the Customs Tariff Act, 1975 and for Central Excise purposes, it should be assessed to Countervailing duty under Chapter Sub-heading 8473.00 of the Central Excise Tariff Act, 1985. 2. The facts of the case are that the appellants imported the goods in dispute and declared them as spare parts for Atomic Absorption Spectro-photometer. The appellants had imported earlier spectrophotometer. The original CPU units supplied along with the complete spectrophotometer had got damaged and therefore, the appellants imported the present goods. The Assessing Officer classified the goods under sub-heading 8473.30 of the CTA, 1975 at a rate of duty of 200% + Countervailing duty 20% under 8473 of the CETA, 1985. The Appellants agitated thi....
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....ain function of the spectrophotometer. He submitted that this finding of the adjudicating authority which was concurred by the Appellate Authority is erroneous. The ld. Counsel also submitted the finding that the imported product `CPU Board' performs the function of processing of information, therefore, it will be excluded from Chapter 90 in view of Note 2(a) to that Chapter; that this finding of the ld. adjudicating authority is not based on his first finding that the imported goods are part of the spectrophotometer. The ld. Counsel submitted that the adjudicating authority has concluded that the CPU Board is a part of the spectrophotometer but in view of Chapter Note 2(a), 2(b) and 2(c) of Chapter 90 of CTA, the CPU Board will get exclude....
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....ubmitted that in the spectrophotometer, there is an integrated process unit which measures the date from the spectrum or spectra; that this process unit is not a separate entity but is a part and parcel of the spectrophotometer. He referred to the photographs of the spectrophotometer and submitted that CPU Board is a part of the integrated process unit. The ld. Counsel submitted that the product, therefore, should necessarily fall under Chapter Sub-heading 9027.90. He submitted that in the Finance Act 1987, a new Heading 98.06 was created reading as follows : "98.06 9806.00 Parts of machinery, equipments, appliances, instruments and articles of Chapter 84, 85, 86, 89 and 90." He submitted that concessional rate of duty has been ....
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.... nothing but a data processing unit. She submitted that the appellants have claimed classification of the product under sub-heading 9027.90 read with 98.06. She submitted that since this claim was made by the appellants it was necessary for the adjudicating authority as well as for the Lower Appellate Authority to examine the classification of the imported goods as claimed by the appellants. She submitted that that is why a reference has been made to Chapter [Note] 2(a), 2(b) and 2(c) of Chapter 90. She submits that these chapter notes lay down the guidelines for classification of parts and that the lower authorities have rightly interpreted these chapter notes. She submitted that the function of spectrophotometer is not the analysis of dat....
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....of the goods identifiable elsewhere. For finding out we have to refer to Chapters 84, 90 and 98 of the Tariff. The first is Chapter 90 sub-heading 9027.90 read with 98.06 as claimed by the appellants and second Chapter as Chapter sub-heading 8473.00 read with 87.71 as held by the Revenue Authorities. For purpose of classification under Chapter 90 we have to look at the Notes 2(a), 2(b) and 2(c) of Chapter 90. A lot of emphasis was laid by the appellants that Chapter Note 2(a) reads as : (a) "Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than Heading No. 84.35, 85.48 or 90.33) are in all cases to be classified in their respective headings". It was pointed out that this....
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....put and output unit and since this is a specific unit, therefore, it will merit classification under Chapter 84. We would like to observe that it is not necessary for to go into the question whether the precessing of information through the CPU Board is not the main function of spectrophotometer and that it is only an incidental for obtaining results. We would like to observe that for assessing the parts when imported separately what we are required to examine is whether the parts and accessories are parts and accessories included in any of the headings of the Chapter claimed by the appellants and it so, they will merit classification under that heading and if not, then we have to examine them whether they are parts and accessories which ar....