1997 (12) TMI 178

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....ed three ultrasonic transducers which are described as spares for grinding machines. It claimed clearance of the goods in terms of the Entry 736 Appendix 6 List B Part I of the policy for 1990-93. The department was of the view that the goods would fall under Heading 32 of Appendix 8. The importer contended before the Additional Collector that the goods imported were not complete devices. They wer....

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....ates automatically the speed at which the grinding machine makes contact to the workpiece, so as to ensure rapid and at the same time precise movement. 3. The departmental representative adopts the reasoning in the order. 4. The relevant portion of the Heading 736 is "sensors/transducers including feedback elements ..." Entry No. 32 into which the goods have been classified is "ultraso....

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.... the same time transducers are specifically mentioned in Entry 736 of Appendix 6. There is thus an obvious conflict between these two entries. 6. Para 36(1) of the policy says that the list of restricted instruments listed in Appendix 8 will not normally be allowed to be imported. There is not a single entry for parts of instruments in other Appendix. Every item listed is a complete instrume....