TaxTMI 
TaxTMI 
2003 (3) TMI 388
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....er sub-heading 8543.89 of the First Schedule to the Customs Tariff Act, as claimed by the Revenue. Shri M.P. Singh, learned Departmental Representative submitted that sub-heading 9032.89 covers other instruments and apparatus of Heading 9032 which applies to Automatic regulator or controlling instruments and apparatus; that as per Note 6 to Chapter 90, Heading 9032 applies only to - (a) Instruments and apparatus for automatic controlling the flow, level, pressure or other variables of liquids or gases or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and (b) ....
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.... at all as the issue involved is the classification of the product under the Customs Tariff; that further the expert opinion is regarding the scope of the product in question and has been obtained by the respondents that too on his own. Finally, he relied upon the decision in the case of Escorts Ltd. v. Collector of Customs, New Delhi - 2000 (118) E.L.T. 755 wherein it was held that Microsoft presetting unit for boring and milling tools type CGS 2040-01 is also doing function other than measuring and checking and hence is classifiable under Heading 8479.89 and not under sub-heading 9031.80 of the Customs Tariff. 3. On the other hand, Shri Piyush Kumar, learned Consultant, submitted that the impugned product is a control device which....
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....ssified under Heading 903289.01 He also placed reliance on Board's Circular No. 49/3/97-CX, dated 9-5-97 wherein it has been opined that automatic regulating or controlling instruments and apparatus falling under Heading 9032 are primarily used for controlling/maintaining the flow, level, pressure or other variables of liquid or gases; that this Circular has been issued by the Board after consulting the Department of Electronics. He also mentioned that the product has been classified under Heading 90.32 in the Madras Customs House. Finally he relied upon the decision in the case of Eacom's Controls (India) Ltd. v. Collector of Customs, New Delhi, 1999 (109) E.L.T. 805 wherein the parameters for classifying the product under Heading 85.43 ha....
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....nd consist essentially of a device for measuring, a controlling device and a starting, stopping or operating device. According to the Explanatory Notes, the operations within the meaning of Note 6 (a) consist of these three devices forming a single entity or in accordance with the Note 3, a functional unit. According to the Respondents, the electric automatic remote imported by them controls the injected fuel quantity for achieving the optimum performance of the engine. It controls the ignition timing as well as composition of the air fuel measure depending on the engine and external conditions and ensures optimum level of engine performance while keeping the emission level in the exhaust within the specified under all operating conditions.....