2017 (3) TMI 1192

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....one for the respondent Per: C J Mathew Revenue is in appeal against order-in-appeal no. 30/2006 dated 4^th May 2006 of Commissioner of Customs (Appeals), Mumbai who has set aside the order of the original authority classifying the goods imported by bill of entry no. 253367 dated 7^th June 2001 and 2326 and 2327 dated 6^th March 2000 under the customs tariff heading 9022.19 of the First Sched....

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.... page 1624). It was observed that such apparatus were excluded from scope of hearing 90.27 as per Proviso (e) of SHN Explanatory Notes (Page 1642) which reads 'The heading excludes (e) X-Ray, etc. apparatus (heading 90.22). It was also observed that such equipments are excluded from heading 90.31 as per HSN Explanatory Notes to heading 90.31 (page 1654) which reads. "In addition to profile project....

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....or import of chemical analyzer valued at Rs. 1,08,38,310, 2327 dated 6^th March 2000 for import of sulphur analyser valued at Rs. 1,10,90,103/- and 253367 dated 7^th June 2001 for import of sulphur analyzer. For the first two bills of entry, less charge memo dated 11^th August 2000 was issued demanding differential duty of Rs. 20,73,796/- and a second less charge memo was issued on 11^th September....