Classification of PXI Controllers, Input/Output Modules, Signal Converters and Chassis and its parts-regarding.

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....ck, New Delhi-110001 29^th November, 2010. To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. All Director Generals under CBEC. Subject: Classification of PXI Controllers, Input/Output Modules, Signal Con....

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....c Data Processing machines while others are doing so under CTH 9032 as automatic or controlling instruments and apparatus. 2.         In this regard, your attention is invited to Hon'ble Supreme Court order in CA No.5394/2010 (D No.4818/2010), reported in ELT vide 2010 (256) ELT 173 (SC). As per the said Hon'ble Supreme Court order, PXI Controller co....

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....ment. 3.         Based on the above referred Hon'ble Supreme Court order, Industrial Process Controllers (PXI)  is a measuring and control system classifiable under Tariff Item 9032 89 10 of Customs Tariff Act, 1975 while Input/Output Modules, Signal Converters and Chassis are parts of such system and are classifiable under Tariff Item 9032....