TaxTMI 
TaxTMI 
1999 (1) TMI 221
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....ng of the ionization smoke detection is based on radio-active material and is specifically covered under CTH 9022 which covers all equipments based on radio-active material or X-ray, alpha, beta or gamma rays which emanate from radio-active materials." Being aggrived by this order, the appellants have filed the captioned appeal. 2. The facts of the case briefly stated are that the appellants imported a consignment of intelligent ionization detectors, photoelectric smoke detectors, heat detectors and other parts and claimed classification under CTH 9027.10. On perusal of the product information leaflets of the intelligent ionization smoke detectors, the customs authorities observed that it senses changes in air samples from its surroun....
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....cannot be treated as part of complete system namely, fire alarm system; that the Commissioner in his own finding admitted that the goods in question are merely a part of the fire alarm alarm system but was not the whole fire alarm system and, therefore it should not have been classified under Chapter Heading 9027.80. Ld. Counsel submitted that their case was covered by the judgment of this Tribunal in the case of Asia Engg. Co.; that since this judgment was not stayed or set aside by any higher forum, therefore it was binding on the Commissioner (Appeals); that the Tribunal in that case after discussing the facts held that the goods in question were classifiable under chapter sub-heading 9027.80; that the exclusion clause of explanatory not....
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.... the goods contained radio-active material; that it was not classifiable under Heading 8531; that the only contention, therefore is whether the goods are classifiable under chapter sub-heading 9022.90 as held by the department or under chapter sub-heading 9027.80 as claimed by the importer; that the Chapter Heading 9022 reads as "Apparatus based on the use of X-rays or Alpha, Beta or Gamma radiations, whether or not for medical, surgical, Dental or Veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, High tension Generators, Control Panels and Desks, Screens, Examination or treatment tables, Chairs and the like." Under this main heading, sub-heading 9022.90 covers "Other apparatus based o....
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....th on descriptive characteristics or on principle of functioning. Ld. JDR submitted that criterion for classification under sub-heading 9022.90 is that its principle of functioning should be based on radio-activity; that in the instant case according to the chapter note classification under Chapter Heading 9027 is ruled out on the ground that this heading refers to all those items which have an inbuilt measuring function. He submitted that the imported goods will be covered under chapter sub-heading 9022.10 and prayed that the appeal may be rejected. 5. Heard the submissions of both sides. The two entries are under Chapter 90 of the Customs Tariff. The first entry is 9022.90 and the second entry is 9027.10. The contention of the impor....
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....lso shows that the detector will not sense fires that start in areas where smoke cannot reach the detectors. Smoke from fires in walls, roofs or on the opposite side of closed doors may not reach the detector to alarm it. 7.  We have also perused HSN Explanatory note on Page 1515 of Chapter Heading 90.27 where in it has been explained (9) Electronic smoke detector used in furnaces, oven etc. for example in which a beam of light (or infra red) rays is directed onto a Photo electric cell. According to the density of the smoke, the passage of this beam through the smoke causes variation in the current in the photo electric cell circuit, thus operating a graduated indicator or a recording system and in certain cases a regulating valve. Th....
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.... to electrodes of opposite sign." Thus the product that was before the Tribunal in the case of Asia Engg. Co. was also based on radioactivity and the Tribunal after considering this aspect also came to the conclusion that the correct classification of the product was under 90.27. Thus, the contention of the Revenue that for classification under 9027.10 the product should not be based on radioactivity, is not supported by the technical literature and analyses thereof by this Tribunal in the case of Asia Engg. Co. We note that the product imported was meant for detection of smoke. We further note that under chapter sub-heading 9027.10 there is a specific entry for gas or smoke analysis apparatus. We, therefore, find that there is specific ent....