1997 (11) TMI 252

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.... customs duty under Heading No. 90.22 which covered the apparatus based on the use of X-rays or of Alpha, Beta or Gamma radiations, whether or not for medical, surgical, dental or veterinary uses including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like. The importers requested for re-assessment on the ground that the calibration source imported by them worked on the principle of heat produced by resistence to electric current and should have been classified under sub-heading No. 8514.10. Heading No. 85.14 covered industrial or laboratory electric (including induction or dielectric) furnaces and ove....

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.... nowhere described the goods as furnace or oven. The goods were meant for testing and calibration of industrial radiation thermometer. The purpose of the goods imported was not for heating but for providing a highly uniform temperature source along the length of the cavity. 5. The appellate authority had observed that as under sub-heading 8514.40 other induction or dielectric heating equipment were also covered, it was not proper to classify the goods under sub-heading No. 85.43 of the Tariff. The scope of the sub-heading No. 8514.40 explained in the Explanatory Notes to the harmonised commodity description and coding system in Volume 4 at page 1353 as under :- (II) OTHER INDUSTRIAL OR LABORATORY INDUCTION OR DIELECTRIC HEAT....

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.... classified in this heading. When presented separately, they fall in Heading 85.02 or 85.43, as the case may be. However, machines for induction treatment used for soldering or brazing metals and machines for heat-treatment by dielectric loss used for welding plastics or other materials (e.g., high frequency pressing machines for welding and high-frequency line welding machines) fall in Heading 85.15. Presses incorporating heating devices are also excluded (Chapter 84). This heading also covers furnaces and other appliances specially designed for the separation, by pyrometallurgical processes, of irradiated nuclear fuels, appliances for the treatment of radioactive waste (e.g., for the firing of clays or glass containing radioactive r....