2005 (3) TMI 272

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....als have been filed against OIA dated 27-11-01 passed by the Commissioner of Customs (Appeals), Chennai. One of the appellants is Revenue. The issue involved is correct classification of Climate Test Cabinet System imported by M/s VDO India Ltd., Bangalore. 2. The Commissioner (Appeals) in the impugned Order has classified the item under sub-heading 9031.80. M/s. VDO contends that the goods are....

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....temperature conditions. He relied on the following case law : (1) Asia Engineering Co. v. C.C., Bombay [1997 (92) E.L.T. 66 (Tri.)] Wherein it was held that smoke detectors, a complete instruments for detecting smoke levels would be classifiable under sub-heading 9027.80 and not under sub-heading 8531.10. The learned JCDR submitted that sub-heading 9027 refers only to various instruments and ap....

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....ers, spectrometers and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes." No doubt the apparatus or instruments indicated in CH 9027 measure certain parameters. As per HSN Explanatory Notes, even electronic smoke detectors ....