TaxTMI 
TaxTMI 
1982 (12) TMI 205
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....atesan, Sr. Vice President, G. Sankaran, Member (Tech.), S.D. Jha, Member (Jud.)]. - This is a revision application to the Government of India which, under Section 131(B) of the Customs Act, 1962, is to be proceeded with as if it were an appeal filed before the Tribunal. 2.  The article under consideration is an "actuator Unit". The goods have been classified under Heading No. 84.59(1) of th....
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....rial materials......". The Appellate Collector, in addition to endorsing this reasoning, observed that the actuators are heavy force - generating rams. He went on to observe that the rams are used for generating force and therefore cannot be said to be testing appliance or machine as stated under Heading No. 90.22. 4.  On behalf of the appellants, it has been submitted that they have importe....
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.... in the catalogue filed. However, according to him the article as such was not a testing equipment. Alternatively he contended that the testing capability of the equipment was very wide and therefore it would not fall under Heading No. 90.22, which covers certain specified machines and appliances, but under Heading No. 84.59. 6.  Shri Derashri also referred to a "classification opinion" of t....
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....equirements, or systems having reliable precision force generating or positioning requirements. Series 204 Actuators are designed specifically for low and medium force (one-half metric ton-force to one hundred metric tons-force) testing of structures, components, products and materials. The Actuators are designed to achieve the lightest weight possible without compromising long term fatigue relia....