TMI Blog2003 (10) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... (J) (Oral)]. The Revenue is aggrieved with the Order-in-Appeal by which he has modified the Order-in-Original only to the extent of classification of the item Colour Monitor to be classified along with Thermal Imager System under chapter sub-heading 9027.50 which reads as under :- 9027.50 - Other instruments and apparatus using optical radiations (UV, visible, IR) 2. The ld. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther under the heading of the description Video recording or reproducing apparatus, whether or not incorporating a video tuner . 3. The Commissioner (Appeals) noted that the item is not a plain video recorder and monitor item but it is working along with thermal imager and the system is based on optical radiation and used for measuring the quantities of heat. The picture taken by the imager ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointing out a hot spot. He noted the details available in the catalogue and the write-up provided by the importer and he noticed that each of the various items of the thermal imager system are intended to perform clearly defined functions separately and independent of each other. He noted that in terms of the Interpretative Rule 3(a) the classification under the heading which provides the most spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the colour monitor does not carry out the function along with thermal imager and they are to be separately classified. 5. We have heard ld. DR, Shri A. Jayachandran and Shri M. Suresh, Chartered Accountant for the respondent along with cross-objections. 6. On a careful consideration of the submissions, we notice that the Commissioner (Appeals) has not interpreted with the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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