1999 (4) TMI 359

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...., Miniscribe Recorders, High Frequence Recorders, Water Level Recorders etc. under Chapter sub-heading 90.26 as against the appellant's claim for classification under 90.26. The remaining two items like Electrical Time Recorders and Converters have been classified under 91.06 as against the appellant's claim for classification under 84.71. 2. The appellant's claim in respect of first 10 items has been that the instruments in question are used for recording data in terms of voltage and current and that makes them liable to classification under sub-heading 90.30 as apparatus for measuring or checking electrical quantities, while the classification made by the Department is as instrument and apparatus for measuring or checking the flow....

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....lector are contrary to facts and standard scientific concepts about electrical fields. 3. With regard to the classification of two items under Chapter sub-heading 91.06 as time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor, it has been submitted that the equipments in question do not contain any clock or watch movement or a synchronous motor and in the absence of such a clock or watch movement or a synchronous motor, the item cannot be classified under Chapter sub-heading 91.06. He has submitted that the equipments in question are required to be connected to a Central Processing Unit (Computer) for its functioning. T....