9911796707
TMI Blog1997 (12) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants sought classification of the consignment under sub-heading No. 9011.20 as other microscopes for photomi- crography, cinephotomicrography or microprojection. The Department classified the microscope part under sub-heading 9011.20, the 35 mm camera system was classified under sub-heading 9066.59 of the Tariff and the CCTV system was classified under sub-heading 8528.10. The matter was adjudicated by the Asstt. Collector of Customs, Cargo Complex Sahar, Bombay. On appeal the order passed by the Asstt. Collector of Customs was confirmed by the Collector of Customs (Appeals), Bombay. 2. We have heard Shri Mayur Shroff, Advocate for the appellants. Shri S.N. Ojha, JDR is present for the Respondents Revenue. 3. Shri Mayur S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case law relied upon by the appellants was not relevant to the facts which were distinguishable. 5. Shri Mayur Shroff, Advocate stated that they had imported the entire system as a whole and that the case law relied upon by the appellants covered the facts in dispute. 6. We have carefully considered the matter. We find that in the Bill of Entry which is on page 7 of the paper book, the appellants have described their goods as Triocular Research Microscope with Planchromatic Phase Contrast 35mm camera system. The country of the origin of the goods in question had been shown as USA/China/Japan. The goods had been imported from the USA. In the invoice also the country of origin had been shown as USA/ China/Japan. It is also seen f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-heading 9011.80. In the HSN at page 1475, it is provided that a compound optical microscope normally comprises :- (1) An optical system consisting essentially of an objective designed to produce a magnified image of the object and an eye piece which further magnifies the observed image. The optical system usually also incorporates provision for illuminating the object from below ( by makes a mirror to illuminated by an extended or an integral light source) and a set of condenser lenses which direct the beam of light from the mirror on to the object. (2) A specimen stage one or two eye piece holder tubes (according to whether the microscope is the monocular or binocular type) and an objective holder (generally revolving). The w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was out of the scope of the microscope. Further we find that in this case the camera had not been permanently incorporated in the microscope and they had been separately shown in the invoice and separate charges had also been shown for the camera and the television set. In this connection we find that the Collector Customs (Appeals) had referred to the Chapter note under Chapter 90 of the Tariff and had observed that as the camera and the Television set were separately shown in the invoice and the catalogue and as they were specifically covered by Tariff Heading 9091.66 and Heading 8582 respectively, they were to be classified in terms of Note 2(a) and not under Chapter Note 2(b). He had also referred that the microscope was functional ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcavator. We find that in this case the camera and the television set were not the essential part of microscope; the microscope was a separate identifiable commodity and was separately classifiable. The camera and the television set are separately described in the Tariff. 13. The camera and the television set were not permanently incorporated in the microscope and were separately listed in the invoice with separate price and were required only when the micrographer were required for future as or when the Scientists were to be discussed in research class. They do not become an essential part of the microscope. 14. Taking all the relevant facts and circumstances of the case into account we do not find any ground to interfere with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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