1998 (9) TMI 209

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.... were supplied by M/s. Thermal Technology Inc., USA Model No. 428-B, Sl. No. 31-867. These Sintering Furnaces are used by the assessee in the manufacturing process of Tantalum Capacitors for Sintering of Tantalum Power into anodes. 1.2 The Sintering Furnace consists of two main parts (a) the Furnace Heating Control Assembly and (b) the Vacuum Valve Control Assembly. After installation and commissioning of the said Sintering Furnaces, it was found that the Vacuum Valve Control Assembly was functioning well but, the Furance Heating Control Assembly was not functioning at all. 1.3 The main part in the Heating Control Assembly is the digital control Programmer (DCP) - Model - 770311 which has been manufactured by M/s. Honeywell ....

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....of the said parts under Heading 85.14 as parts of industrial furnaces. 1.8 The said refund claim was rejected by the Assistant Collector of Customs, concerned, holding that the parts are of an automatic data processing machine which though is meant for controlling temperature in the furnaces. These have been correctly classified under Heading 84.73. The goods were examined and assessed under second appraisement system. There was not a whisper of protest at the time of assessment. 1.9 In appeal before the Collector of Customs (Appeals), contention of the assessee regarding assessment of key board was rejected on the basis of non-production of any evidence in the shape of supplier's literature or spare parts catalogue to drive....

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....ble with the Revenue's appeal as also the catalogue and diagram, he points out that these parts are parts of Digital Control Programmer DCP 7700 for controlling the temperature in the heat control assembly of the sintering furnace. Therefore, all these parts are correctly classifiable under Heading 85.14. In any case, that key board assembly being a P.C.B. should have been assessed like other three P.C.Bs., as stated in memo of appeal of the assessee. 3.1 Ld. JDR, pointing out to the catalogue of Digital Control Programmer produced by the assessee, submits that the various parts imported are PCB assemblies and are parts of Digital Control Programmer (DCP) the name of the machine DCP, suggests that it is a data processing machine for....