TaxTMI 
TaxTMI 
TaxTMI 
1997 (12) TMI 382
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....sensors in the Bill of Entry under sub-heading No. 8302.60 of the Customs Tariff which covered automatic door closers of base metal. Chapter 83 related to miscellaneous articles of base metal. The Heading No. 8302.60 was changed at the stage of the assessment to sub-heading No. 8536.50 of the Customs Tariff which covered electrical apparatus for switching or protecting electrical circuits or for making connections to or in electrical circuits. The goods were cleared out of customs charge and thereafter the importers filed a refund claim which was rejected by the Asstt. Collector of Customs. In the refund claim they had claimed assessment under Heading No. 90.32, sub-heading No. 9032.89 which covered other instruments and apparatus other tha....
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....ed the goods in question under sub-heading No. 8536.50. Heading No. 85.36 covers electrical circuits or for making connections to or in electrical circuits. The function of the sensor was to sent the microwaves in the pre-determined radius. When any object entered in the filed (sic) of pre-determined radius microwaves emitting from the sensor will strike the object and will activate the door opening mechanism. The door mechanism was a separate entity. As Heading No. 85.36 is for making connections to or in electrical circuits we consider that the classification under sub-heading No. 8536.50 relates to other switches. As per the explanatory notes to HSN at Page 1390 the apparatus under Heading No. 85.36 was usale (sic) to connect together th....
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....;Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of Heading No. 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind; (c) All other parts and accessories are to be classified in Heading No. 90.33. 3. The provisions of Note 4 to Section XVI apply also to this Chapter." 9. Heading No. 90.32 covered the automatic regulating or controlling instruments and apparatus. It has been explained in the explanatory notes of the HSN that the automatic regulators of this heading are intende....
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....its nature, into a proportional current, voltage or digital signal. (ii) A measurement amplifier, transmitter and receiver basic unit which (if necessary) boosts this current, voltage or digital signal to the level required by the pulse or frequency-modulated transmitter. (iii) A pulse or frequency-modulated transmitter which transmits an analogue or digital signal to another station. (II) Devices at the receiving end : (i) A pulse, frequency-modulated or digital signal receiver which converts the transmitted information into an analogue or digital signal. (ii) A measurement amplifier or converter which, if necessary, amplifies the analogue or digital signal. (iii) Indicating or recording instruments cali....
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.... not before us. Some other literature had been produced according to which the goods had been referred to as the microwave door actuator/sensor for auto door application. It is mentioned therein that the detection pattern and hold time were adjustable. From this literature it appears that the sensor could be considered as a checking instrument or appliance. The classification under Heading No. 90.31 was, however, not argued before the lower authorities and there is no finding with regard to the classification under this heading. The product literature filed before the Appellate Authority is also not before us. 12. Taking all the facts and considerations into account while we consider that the goods were not classifiable as switches as....