1998 (3) TMI 376

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....]. - M/s. Endee Engineers had imported a consignment containing the goods described as "Combustible Gas Detector/Alarm Model - 3835 and sought clearance under sub-heading No. 9027.10 of the Customs Tariff. For Import Trade Control (ITC) purposes, they sought clearance against the Appendix I Part B Item No. 4(3) of the ITC with covers "Combustible Gas Indicator like gas detector and accessories". ....

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....heading No. 9026.80 or 9027.10. 3. We have heard Shri R.S. Sangia, JDR for the appellant Revenue. When the matter was called, no one appeared for the respondents. It is seen that this matter had come up earlier on 9-10-1996, 12-11-1996, 28-1-1997, 11-3-1997, 12-5-1997, 29-7-1997, 7-10-1997 and 24-12-1997. The respondents were not present on any of these dates. Notice for today's hearing had ....

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.... or visual signalling apparatus. 5. We have carefully considered the matter. The goods had been described in the Bill of Entry as "Combustible Gas Dectector, Combustible Gas Alarm Model - 3835". Its purpose was not to analyse the gas but to detect the level when it exceeded the permissible limit to sound the alarm to forewarn the persons who were in the area of such combustible gas. It did n....

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.... (Appeals) had held that the goods were covered by sub-heading No. 9026.80 or 9027.10 of the Customs Tariff. Heading No. 9026.80, covers the instrument and apparatus for measuring or checking the flow level, pressure of other variable of liquids or gases. We consider that the goods in question could neither measure nor check the flow, level or pressure of the gas. If flow level and pressure of the....