2001 (5) TMI 549

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...., Chennai demanding short levy of Customs Duty under Section 28 of the Customs Act, 1962. 2. The assessee importer had imported components for Ultrasound Scanner which was assessed to duty under CTH 9018.00 along with benefit of Notification No. 56/95. The original authority raised demand in all the four matters to the extent of Rs. 3,60,895/- stating that as per note 2(a) to Chapter 90, the imported goods were to be classified under the respective specific headings rather than general heading of 9018.00 as 'parts of Medical Equipment' provided in the Tariff. 3. After giving due hearing, and after analysing the relevant chapter notes, the original authority passed the order against the assessees. Paras 5 to 7 of the Dy. Comm....

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....ere rightly covered under Chapter heading 9018.00 and not under respective headings. The Commissioner (Appeals) did not agree with their contentions and has held as follows :- "I have gone through the records of the case and the submissions of the appellant carefully. The lower authority has classified the goods imported by the appellant under the respective Chapter Heading, though they are claimed to be parts of medical equipments falling under Chapter 90. The lower authority has also demanded short collection of Customs duty, though it has not been specifically indicated in the order that the short levies were in respect of CVD, as evidenced by the annexures to the four Order-in-Original. In the appeal, the appellant has categori....

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....ring for Revenue submits that the judgment of Supreme Court is clearly in favour of Revenue as Apex Court clearly noted that in the facts of that particular case that Note 2(a) & (b) of Chapter 84 is applicable and the goods are required to be classified as parts of machinery. In the present case, even this ratio can also be distinguished as goods therein pertained to Chapter 84 while in the present case the classification is required to be done in terms of various sub-headings of Chapter 90 and in terms of Note 2(a) of Chapter which clearly lays down as follows:- "(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No. 84.85, 85.48 or 90.93) are in....