1997 (8) TMI 298

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....ha, JDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - The appellants imported "NEOTOX" Exhaust Gas Indicator. They claimed the impugned goods to be based on micro process technology which analyses the gas with the help of electro chemical gas sensor. Alarm levels are set at internationally recognised values in percentage or ppm. When the hazardous exhaust gas crosses the ....

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....e placed considerable emphasis on the fact that it is a gas analyser which are specifically covered under CTH 90.27 and fitment merely of an alarm may not take it out of the purview of that Chapter. 3. The ld. DR reiterated the department's arguments submitting that basically it is to warn workers of the presence of hazardous gases to ensure their safety and therefore it would be correctly....

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.... only to such goods which are used to analyse combustible gases or composite product, glass furnaces, etc., in particular for determining their content of Carbon dioxide, Carbon monoxide, oxygen, nitrogen or hydrogen. HSN Notes themselves at Page 1515 indicate that the heading covers gas or smoke analyser apparatus that is directly concerned with furnace gas analyses etc. While referring to electr....

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....the danger associated with gas hazards has made governments, in turn, introduce safety legislation to protect the workers. The catalogue also indicates a worker with a NEOTOX in use with ear piece for exceptionally noisy environments. It can, therefore, be seen that this battery operated instrument is carried by the workers, and when the percentage of hazardous gases exceeds the safety limits, bot....