1997 (9) TMI 240

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....ere imported by post and were declared as `porcelain for laboratory use'. The appellants sought classification u/s.h. No. 9025.90 of the Customs Tariff as parts of the pyrometer. They also claimed the benefit of concessional rate of duty under Notification No. 172/89-Cus. The appellants had explained before the adjudicating authority that these insulators were used for insulating high temperature Electromotive Force (emf) originated through metal resistance and were suitable for use in pyrometer. The goods were classified by the Asstt. Collector, Customs Foreign Post Office, New Delhi u/s.h. No. 8546.20 of the Tariff as electrical insulator of ceramic. On appeal, the Collector, Customs (Appeals) observed that there was nothing on record to ....

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....of goods including laboratory equipment and that the goods have been mentioned in the invoice as insulators. Accordingly, their classification u/s.h. No. 8546.20 of the Tariff was correct. He also mentions that as no certificate as required in the Notification has been produced, the benefit of Notification No. 97/89-Cus. has also been rightly disallowed by the Appellate Authority. 4. We have carefully considered the matter. We find that in the invoice at page 22 of the paper book, the goods have been described as `Alsint Two Bore Insulators Oval Shape 4.6/3.3 x 1.5 x 75 mm long'. The goods were declared on the post parcel as to contain porcelain for laboratory use. At the time of the hearing before the Asstt. Collector (Customs), it....