Home Case Index All Cases Customs Customs + AT Customs - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 957 - AT - CustomsClassification of LVDT Transducer Entry CTH 8533 40 10 or CTH 8479 89 99 Appellant claimed classification of 91) AF 145 LVDT Transducer under CTH 8533 40 10 However, bill of entry was assessed classifying goods under CTH 8479 89 99 Commissioner (A) in impugned order held that items imported by importer have been correctly classified Held that:- appellants in their Technical write-up given that specific action of transducer is that it changes one form of energy to another Clear that in present case LVDT Transducer is an AC Voltage Divider as it convert Linear displacement into Electrical Output It cannot be potentiometer as it is not measuring resistance or voltage change Impugned goods are rightly classifiable under Chapter heading No.84798999 Submissions made also do not clearly show that imported items are potentiometers and are used for determining potential difference of electro motive force Observation of Commissioner (A) on brochure submitted by appellants, is correct No reason to consider appeal favourably Appeal dismissed.
|