1997 (10) TMI 275

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.... authority's classification under Heading 9024.00 does not appear to be correct. Correct classification appears to be under 85.37. (2)    Control system for D.G. Synchronisation : This system synchronises the voltage, frequency and phase angle of two DG sets. If the lead is more, the control system measures the power and parallels the second DG set with the first. These goods seem to be in the nature of the programmable controls of 85.37 inasmuch as the control is provided with digital inputs, digital outputs. Hence, adjudicating authority's order for classification under 90.32 as automatic regulating or controlling instrument does not appear to be correct. (3)    Programmable Micro Processor Based Controller....

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....for the respondents adopts the reasoning in the order of the ld. Lower authority. The ld. JDR pleaded that it is used for controlling the torsion testing machine and this enables the machine to give the results of the testing. He fairly concedes that so far as the parts and accessories of Chapter 9024 are concerned, same are covered for classification alongwith machines falling under 9024. Parts & accessories of machines of Chapter Heading 9024 are fall under 9033. The equipment being designed specifically for torsion testing machine can be prima facie considered as an accessory for the same and therefore prima facie would be correctly classifiable under Chapter Heading 9033. 4. At this stage, the ld. Consultant for the respondents pl....

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....plea of the Revenue in this regard. 7. Next, the third item in question is Programmable Micro Processor Based Controller. The ld. JDR reiterated the reasonings in the Grounds of Appeal and the ld. Advocate adopts the reasonings in the order of ld. Lower authority. 8. It is seen the item is used for controlling the temperature of the Autoclave. The ld. Lower authority has held the goods to be classifiable under 90.26. This headings covers instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases. The ld. Advocate for the respondents fairly concedes that by itself it does not act as an instrument for taking temperature or any one of the variables mentioned under Chapter He....