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2016 (5) TMI 394 - AT - CustomsClassification - Photo Sensors imported - Whether goods are to classified under Chapter Heading 8541 40 as per appellant or under Chapter Headings 9031 as per respondent - Petitioner contended that their product is not a kind of measuring and checking instruments covered under Chapter Heading 9031 of Customs Tariff. Also not a measuring or checking instrument, appliance and machine, covered as inclusion in the Chapter Heading 9031 of Customs Tariff's Explanatory Notes 1(A)7. Held that:- the item in question is photocouples means it is a combination of LED (Light Emitting Diodes) and phototransistors. The impugned item is specifically mentioned under the name of photocouples saying that it consists of electroluminescent diodes combined with Photodiodes, Phototransistors or Photothyristors. Here item consists of LED (Light Emitting Diode, which is nothing but electroluminescent diode as mentioned in the Explanatory Notes and phototransistor. In this device, light passes through LED and phototransistor receives the light. In this way the item gives a signal, whenever light is obstructed, when some other substance or a thing comes in between. In this way whenever there is obstruction and there is no signal received by phototransistor, the outcome again will be a kind of signal and that is used in signal receiving machines/instrument to know that how many times there is restriction/obstruction in receiving light. In this way this item is being used by the appellants for manufacturing harness connectors which are then supplied to ATM manufacturing companies. Revenue’s argument that the item in question is covered under Chapter Heading 9031.8000 saying that it is a measuring and checking instrument, which is the specific description for Chapter Heading Entry 9031. Here Revenue refers to Explanatory Notes under Section (I)(A) and Entry 7 further saying it is an opto-electronic and pneumatic sensor. However Revenue has completely failed to indicate/prove that how the item in question is a measuring or checking instrument to be covered under CTH 9031.8000. Therefore, the subject item is covered by 8541.40 and it cannot be covered under the Chapter Heading 9031.8000. - decided in favour of appellant with consequential relief
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