1999 (1) TMI 293

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....No. 91/89 for the following reasons as held by Commissioner (Appeals) in the order :- "I have considered the submissions made and I have also seen the sample. Notification No. 91/89 exempts mounted piezo electric crystals. The goods imported are nothing but mounted piezo electric crystals. They have been described so in the invoice and as seen from the sample, the crystals are mounted on a brass plate. It, therefore, conforms to the description of mounted piezo crystals. In the notification it is not mentioned that there should be leads attached to the piezo electric crystals. I also find that the department has all along been allowing these goods the benefit of Notification 91/89. The view of the Asst. Collector that merely because lead....

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....aphite, varnish, etc., or arranged on supports and they are often inside an envelope (e.g., metal box, glass bulb). If, however, because of the addition of other components, the complete article (mounting plus crystal) can no longer be regarded as merely a mounted crystal but has become identifiable as a specific part of machine or appliance, the assembly is classified as a part of the machine or appliance in question: e.g., piezo-electric cells for microphones or loudspeakers (heading 85.18), sound heads (heading 85.22), pick-up elements (feelers) for supersonic thickness measuring or detecting instruments (heading 90.33), quartz oscillators for electronic watches (heading 91.14). This heading also excludes unmounted piezo electric crys....