2005 (1) TMI 461

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....as "Signal Generator", which is meant for checking and measuring. Various models impugned herein are as below : (i)      Model No. 2019-20 MHZ Function/Pulse Generator used to test the response of measuring instrument such as AC voltmeters, Digital Multimeters etc. It can also be used to test the response of Amplifiers in applications such as OSC 1110 scopes and serves as a source of simultaneous TTL and ECL pulses for testing logic circuits. (ii)    Model No. 2021-D-72 MHZ AM Signal Generator is a compact instrument used for testing High Frequency communication equipment, with possible applications as receiving testing and calibration, design of Amplifiers and filters, component testing, EMT/RF....

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.... Rs. 5,97,599/-, dated 4-8-1994 for period 1-1-1994 to 28-2-1994 demanding duty of Rs. 1,56,188/-, dated 6-9-1994 for period 1-3-1994 to 31-8-1994 demanding duty of Rs. 3,40,841/- and dated 28-2-1995 for period 1-9-1994 to 31-1-1995 demanding duty of Rs. 1,21,989/- were issued alleging that proper classification lists were not filed and goods cleared without determining proper duty liability and they were asked to show cause why duty mentioned in the notices should not be demanded and recovered from them and penalty should not be imposed on them under Rule 173Q. The Assistant Commissioner confirmed the demands with a finding that signal generator fall under Heading 8543.00 and attract duty and denied benefit under Notifications 31/93 & 46/9....