1997 (9) TMI 326

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R, for the Respondents. [Order per : P.C. Jain, Member (T)]. -  Briefly stated the facts of the case are as follows :- 1.1. The appellants herein imported, inter alia, Model 101330 FCU/Fuel Pump Test Stand for JT8D engine. Its classification is in dispute. The authorities below have classified the goods under Tariff Heading 90.16, whereas the contention of the learned Advocate f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under 90.16. But he points out that while classifying the instruments as instruments not elsewhere specified under Heading No. 90.16(1), the authorities below have not adequately considered its functioning that it is an electrical measuring instrument. In order to substantiate the pleas, learned Advocate, Shri Nambiar has relied upon, apart from a write-up which was there before the lower authorit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ruments and apparatus. What it means is that the instruments should measure electrical quantities or should check or analyse or control electrical quantities. He also points out that the operation of the instrument should depend on electrical phenomenon as mentioned in CCCN Explanatory Notes. He also points out that this very distinction has been made by the authorities below in their Orders regar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Control Test Bench Model No. 101330. Model number is same as that in the invoice. Therefore, the write-up given by the appellants before the authorities below is correlatable to the goods. The said write-up indicates that the flow meter is a turbine type and that this flow meter is turbine-type has been explained, according to the learned Advocate, in the technical literature of L.F. Adams referr....