2017 (3) TMI 913

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....0. 2. The appellant importer M/s. Iadept marketing has been represented by the Ld. Advocate, Shri R.S. Sharma and the revenue has been representated by ld AR, Shri K. Poddar. 3. The ld. Advocate for the appellant based on the appeal and the written submissions, mainly inter-alia submits as follows. i) The subject import equipment was supplied to an Air Force Institute in India. The application was to record the reflexes reactions and actions of IAF pilots while in flight or in simulator. These recordings were to be studied and used as feedback data for improving their awareness about their deviations from SOP (Standard Operating Procedures) while they flew in aircraft or in simulator. ii) The goods are appropriately classifiable under....

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....ssified in the headings appropriate to their respective function or, failing that, in residual headings. c) The Ld. AR refers to NIDB import data and states that Eye Tracking System was classified in case of imports made on 4.05.2016 at Delhi air Cargo under Chapter Heading 90318000 and again in case of imports at Bombay Air Cargo on August,4 2015 under the same heading that is 9031800. 5. We have carefully considered the facts on record and the submissions of both the sides. The rival classifications for the subject item are Customs Tariff Headings 84715000 and 9031800. The appellant wants to classify under Customs Tariff Heading 84715000, whereas Revenue wants classification of the subject item under Custom Tariff heading 90318000. 5.....

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.... 90318000 --Other optical instruments, appliances and machines [u] 7.5%   5.3 The literature "given by the Revenue explains that in simple terms, "Eye Tracking system" is for the measurement of Eye activity. "Eye Tracking" is explained as follows:- "In the simplest terms, eye tracking is the measurement of eye activity. Where do we look? What do we ignore? When do we blink? How does the pupil react to different stimuli? The concept is basic, but the process and interpretation can be quite complex." It has been mentioned by the appellant that this Eye Tracking Technology is used by the DRDO for checking physiological parameters and they supplied the same to Air Force Institute in India. The data supplied by the Revenue and the....