9911796707
TMI Blog1998 (8) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.K. Bhatnagar, Vice President]. - Ld. Counsel stated that the appellant has a factory at ad Assemblies for Gas Chromatograph Model 5840A installed in the factory. On the arrival of the consignment by air, Bill of Entry No. AD 293, dated 7-2-1989 was filed in the Madras Airport Customs. The consignment was assessed by adopting classification under Heading/sub-heading 8473.30 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 90. By virtue of Chapter 90 Note 2(b), the parts of Chromatograph fall under 9027.20. Further, the part imported is neither an automatic data processing machine falling under Heading 84.71 nor a part falling under Heading 8473.00. 4. By virtue of S. No. 36 of Notification No. 105/89 Cus., dated 1-3-1989, the article in question is totally exempt from auxiliary duty. C.V. duty is lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely 'print head', as the name suggests, is a part of the printer which is attached to the mocroprocessor unit of the instrument. Hence it is correctly classifiable as part of the printer rather than part of the Chromatograph. 7. We have considered the above submissions. We observe that the ld. Collector (Appeals) has passed the order after study of the catalogue. The appellants have filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so filed a copy of purchase order. 9. There is no doubt or dispute that Chromatograph is classifiable under Heading 9027.20 as mentioned by the appellants. The fact that they had ordered for a print head is also not in question. But their write-up cannot be a substitute for technical literature. It reflects their views, whereas what was required to be shown by them was some material which co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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