1997 (8) TMI 128

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.... 90.24(1) of the Customs Tariff Heading. But the Revenue classified these goods under Customs Tariff Heading No. 90.29(2). The appellant got clear the goods and therefore, filed a refund claim. The refund claim was rejected on the ground that the goods were classifiable under Customs Tariff Heading No. 90.24(1). The appellant filed an appeal and the appeal was dismissed. 3. Ld. Counsel appearing on behalf of the appellant submits that the goods imported by the appellant is a combination of pressure and temperature sensor allowing simultaneous measurement of these two parameters in a single mounting well. The transducers, so imported, contain a Strain Guage Transducer comprising of 4 resistance elements indicated as a wheat stone bri....

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....p;   (1) Not elsewhere specified.     (2) Parts, or accessories containing Thermionic valves, or transistors, or similar semi-conductors, devices, or light emitting diodes, or electronic micro circuits, or capacitors other than paper capacitors."   6. The goods as classified by the Revenue are parts or accessories containing thermionic valves, or transistors, or similar semi-conductors, devices, or light emitting diodes, or electronic micro circuits or capacitors other than paper capacitors. From the product literature produced by the appellants, the product is plastic melt pressure transducers models PT460E, PT462E, TPT463E, PT467E. Economical pressure and temperature sensors for use in p....

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.... goods in question are pressure and temperature sensors for use in polymer processes requiring repeatable reliable performance. The Tribunal in the case of Polyolefine Industries Ltd., Bombay v. C.C., Bombay, reported in 1983 (12) E.L.T. 357 (CEGAT) held that pressure transducers are entitled for classification under Tariff Heading 90.24(1) and the Tribunal in the case of Instrumentation Ltd. v. C.C., reported in 1989 (43) E.L.T. 540 (Tribunal) held that transducer is a general purpose instrument. Transducer has other application also. It is used to convert physical magnitude of one form of energy into another. Transducers are used mainly to measure differential pressure of transmitters. Although it operates on the electrical principles, th....