TaxTMI 
TaxTMI 
1982 (12) TMI 204
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....e Tribunal. The Revision Application is to be disposed of by the Tribunal as if it were an appeal filed before it. 2. The goods which are the subject of these proceedings are "pressure transducers". It has been explained by the appellants that they are manufacturers of high density polyethylene (HDPE). The pressure transducers are required to measure the material pressure of the hot molten plastic in the extruders. It is stated that the pressure measurement is carried out in close proximity of the molten plastic by installing a strain gauge mounted in a diaphragm. This bonded strain gauge mounted in the diaphragm is said to measure the variation in the pressure and convert the pressure signal into an electric signal on the remote recording....
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....for assessment under Chapter 90. Even in that case, since an electrical principle was said to be involved, he submitted that Heading No. 90.28 would be more appropriate than heading No. 90.24, as the former heading covered electrical instruments and apparatus, the electric counterparts of which fell under the latter Heading. Further, since the goods imported did not constitute a complete instrument of apparatus, but a part thereof, their assessment would be under Heading 90.29, which covers parts or accessories suitable for use solely or principally with articles falling within, inter alia. Heading Nos. 90.24 and 90.28. 5. The Tribunal observes that, as between Chapters 85 and 90 of the Customs Tariff Schedule, it is prima facie Chapter 90....
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.... explained that the term "transducers" covers a large number and variety of instruments, which might or might not make use of the piezoelectric effect. Apart from the reference to "transducers" in conjunction with "mounted piezo electric-crystals" in the above mentioned Notification, the Assistant Collector does not appear to have had any ground for inferring that the goods in question consisted of, or contained, mounted piezo-electric crystals. 7. Shri Iyer, on behalf of the Department, did not claim that on the evidence on record there was any reason to consider that the goods consisted of, or contained, piezo-electric crystals. 8. From the illustration of the goods in the literature produced, the Tribunal also finds that they consist o....