TaxTMI 
TaxTMI 
2002 (3) TMI 800
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...., for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of goods manufactured by the appellant, described as servo controlled voltage stabilizer. The assessee had claimed classification of these goods and spare parts therefor under Heading 90.32 of the tariff. Notice issued to it proposed their classification ....
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.... were essentially nothing more than electrical transformers. This reason has found favour with the Commissioner (Appeals), who also additionally concluded that Chapter 90 covers "Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus" apart from other goods that it mentions (such as clocks and watches) and that these goods under consid....
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....ese notes) are of significance. 4. If, the goods satisfy the requirement, it appeals that they would be classifiable under this heading. To determine whether this was the case, we had asked the representative of the appellant to produce evidence in the form of technical literature. He is absent and the appellant is unrepresented. On the last occasion representative of the appellant had pro....
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....goods after considering the evidence that the representative of the appellant may produce before him, within two months from the receipt of this order. We make it clear that either side is at liberty to produce evidence with regard to classification of the goods and also make it clear that the Assistant Commissioner shall not feel bound by the prima facie observation we have made with regard to cl....