1997 (3) TMI 252

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....f the Customs Tariff. The Customs duty was paid on 2-5-1985. Subsequently they filed a refund claim of Rs. 9991/- on the ground that bearing analyser in question were correctly classifiable under heading No. 90.28(4) read with heading No. 90.25(1) of the Tariff. The Assistant Collector of Customs rejected the refund claim on the ground that the goods imported were just bearing analyser. The Collector of Customs (Appeals) in para 7 of his order-in-appeal has discussed as under :- "7. The appellants produced catalogue of shock pulse meter 43A and Bearing Analyser BEA 52. From these catalogues it is observed that both shock pulse meter and Bearing Analyser are functionally similar. The catalogue for the impugned Bearing Analyser BEA-52 stat....

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....n under that entry could only be considered if the goods were not specifically covered by any other sub-heading and stated that the non electric counter part of the electrical bearings analyser BEA-52 was classifiable under heading No. 90.25 and therefore the correct classification was under sub-heading (4) of heading No. 90.28. 3. In reply Mrs. R. Pant, SDR submitted that in the Bill of Entry the goods mentioned here is just bearing analyser, as discussed by the appellate authority. The bearing analyser was only for checking the lubrication and was not for any physical analysis. She submitted that the view taken by the Collector of Customs (Appeals) was correct. 4. We have carefully considered the matter. Under the Bill of ....

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....sible downtime. 5. We find that heading No. 90.25 relates to the non-electrical instruments and apparatus. It covers the instruments and apparatus for physical or chemical analysis instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like as viscometers, porosimeters, expansion instruments and apparatus for measuring or checking quantities of heat, light or sound. Heading No. 90.28(4) specifically mentions the electrical instruments and apparatus the non-electric counter parts of which fall under heading Nos. 90.14 to 90.16, 90.22 to 90.25 or 90.27 to which the rate applicable to the non-electric counter parts will be applicable. We find that the coverage of this sub-heading No. ....