TaxTMI 
TaxTMI 
1997 (9) TMI 252
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....cessories. The goods were assessed to customs duty on the basis of the declared classification by the PSL. The goods were cleared out of customs charge on payment of customs duty in November, 1985. Subsequently, on 9-4-1986 the appellants filed refund claim on the ground that the spare parts and accessories of the determinator should have been classified under the same tariff heading as applicable to the determinator. The refund claim was rejected by the Asstt. Collector of Customs, Air Cargo Complex, Bombay, mainly on the ground that the goods imported were described under different tariff items and as such under Note 2(a) of Chapter 90 of the Customs Tariff as applicable during the period in question were correctly classifiable as shown i....
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....that there was no merit in this appeal and that the Collector of Customs (Appeals) had discussed the matter in detail. 4. We have carefully considered the matter. The Bills of Entry are placed at pages 14, 15, 16 & 17 of the paper book. It is seen that Direct Reading Carbon/Sulphur Determinator had been classified by the importers under Customs Tariff Heading 90.25(1) of the Customs Tariff. Other goods, such as, rectifier, switch board, ascarite, crucibles, glass tubes etc. have been shown separately and classified under different tariff headings. We have seen the Bills of Entry and we do not find any change made by the Customs. The goods were cleared in November, 1985 as is clear from the payment stamp on the Bills of Entry. 5.&emsp....
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....o be classified in that Heading; (2) other parts or accessories are to be classified in Heading No. 90.29, if they answer to the terms of that Heading; otherwise they were to be classified in the Heading appropriate to the machine, appliance, instrument or apparatus itself." The appellants have not produced any catalogue nor have described the items and their place in the Direct Reading Carbon/Sulphur Determinator. We find that there are certain items in the nature of chemicals which could not be considered as part of the determinator. Separate items have been classified separately on merits on the basis of the declaration filed by the importer themselves. In a situation where the importer argues against his own declaration, the burd....