1998 (8) TMI 285

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....for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - Ld. Counsel stated that the appellant has a factory at ad Assemblies for Gas Chromatograph Model 5840A installed in the factory. On the arrival of the consignment by air, Bill of Entry No. AD 293, dated 7-2-1989 was filed in the Madras Airport Customs. The consignment was assessed by adopting classification under Heading/....

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.... heading or sub-heading of Chapter 90. By virtue of Chapter 90 Note 2(b), the parts of Chromatograph fall under 9027.20. Further, the part imported is neither an automatic data processing machine falling under Heading 84.71 nor a part falling under Heading 8473.00. 4. By virtue of S. No. 36 of Notification No. 105/89 Cus., dated 1-3-1989, the article in question is totally exempt from auxi....

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....printer. The item under dispute namely 'print head', as the name suggests, is a part of the printer which is attached to the mocroprocessor unit of the instrument. Hence it is correctly classifiable as part of the printer rather than part of the Chromatograph. 7. We have considered the above submissions. We observe that the ld. Collector (Appeals) has passed the order after study of the ca....

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....to of the item is hardly visible. They have also filed a copy of purchase order. 9. There is no doubt or dispute that Chromatograph is classifiable under Heading 9027.20 as mentioned by the appellants. The fact that they had ordered for a print head is also not in question. But their write-up cannot be a substitute for technical literature. It reflects their views, whereas what was require....