TaxTMI 
TaxTMI 
1998 (5) TMI 208
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....tment and the duty payable thereon has been correctly assessed by the lower authorities. 2. Appearing for the appellants Shri Babu Iyer, Advocate submitted that the question involved in this appeal was with regard to the classification of Integrator - whether it would fall under Chapter 9027.20 as claimed by the appellants or under Chapter 84.71 as claimed by the Department. 3. The appellants had imported a consignment of `Autosystem Gas Chromatograph' for their Research & Development Laboratory. The appellants filed a bill of entry showing the item as classifiable under Chapter Heading 9027.20. According to the appellants, there are four parts of a Gas Chromatograph. These were Injector, Oven, Detector, and Integrator. Each....
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....ppeal and confirming the Asstt. Collector's findings. Explaining the features and functioning of the integrator, ld. Advocate for the appellants submitted that though the Gas Chromatograph performs the function of analyzing the samples, data resulting from the analysis has to be processed further and made known to the user of instrument which is the function performed by the integrator. The integrator which processes the analysis data, displays the results on the monitor screen of the integrator which is used by the user. Without the integrator the results of the analysis will never be known to the user and it would remain a complete secret. He submitted that Gas Chromatograph are available in the market in two models, one, with internal in....
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....ors would come within the classification of 84.71 by virtue of chapter note 5(a) of Chapter 84, ld. Counsel contended the Automatic Data Processing machines covered under 84.71 relate to independent machines such as digital machines, analogue machines, hybrid machines, etc. and not to integrators of the type imported by the appellants which cannot operate independently. The external integrator can be operated only in conjunction with the Chromatograph just as an external speaker operating in conjunction with the amplifier in a sound system. In support of his contentions he relied upon the following cases :- Sri Ram Pistons & Rings v. Collector of Customs, New Delhi. [1997 (92) E.L.T. 598 (Tribunal)] wherein it was held that a computer....
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....grator Model 1020 imported by the appellants and would, therefore be correctly classifiable under Chapter Heading 84.71 as confirmed by the lower authorities. He submitted that integrator imported by the appellants had features of storing the software programmes and executing programmes with or without human intervention. It also had hard disc/Floppy disk facilities as shown in the leaflet shown under `data for archival facilities', and also the facility to process the data in a presentable form to the user. As regards the opinion given by the technical expert, ld. SDR referred to the findings given by the Collector (Appeals) stating that the apparatus manual sent by the manufacturers had stated that the Autosystem G.C. is controlled by a b....