2017 (3) TMI 913

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....tem under Custom Tariff Heading CTH 90318000. 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....

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....matic data processing machine and performing specific function other than data processing are to be classified 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 Head....

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.....5% - 90314100 -Other optical instruments and appliances:--- For inspecting semiconductor wafers, or devices or for inspecting photo-masks on reticles used in manufacturing semiconductor devices [u] 7.5%   90314900 -Other optical instrument and appliances:--- Other [u] 7.5%   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....

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....measuring principle and is used to measure consumer interaction with surroundings. There is no doubt that the item imported is eye tracking system having specific measurement function relating to eye activity. Thus undoubtly it measures activity of the eye and that is why it is called "eye tracking system". The Note 5 to chapter 90 reads :- "Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031." The appellant"s argument that this has got input, output and processing unit cannot decide its classification under chapter heading 8471 or in chapter sub heading 84715000. Chapter 84 mainly covers mach....