2015 (10) TMI 957

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..... ission was made that technical literature/expert opinion would be placed on record. However, thereafter no papers have been placed and no documents have been placed. On the last occasion also, nobody was present. Accordingly, the appeal is taken up for hearing. 2. The appellant imported a consignment of (1) LVDT AF 145/0050, 25 numbers and (2) 25 numbers of LVDT DC/DC Driver. The appellant claimed classification of the goods under CTH 8533 40 10. However, the bill of entry was assessed classifying the goods under CTH 8479 89 99. The appellants paid duty and requested for a speaking order but nevertheless filed an appeal without waiting for the same. The Commissioner (A) in the impugned order held that the items imported by the importer hav .....

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..... g contact. 7. In the present case, the appellants imported 91) AF 145 LVDT Transducer & (2) Conditioning Modules -SCM 100. The appellants in their Technical write-up given that "an LYPT Displacement Transducer is a device that uses electrical induction to achieve linear displacement sensing without any physical contact between the sensing elements. The specific action of transducer is that it changes one form of energy to another. It is clear that in the present case the LVDT Transducer is an AC Voltage Divider as it convert Linear displacement into Electrical Output. It cannot be a potentiometer as it is not measuring the resistance or voltage change. Hence, the plea of the appellants that the goods are classifiable under Ch. 8533 when bo .....

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..... corresponding to the position of the LVDT stroke. * The two (LVDT & SCM-100) used together emulates the potentiometer device in terms of position measurement by virtue of voltage division. * For this reason, some of the manufacturers refer to LVDTs as "contactless potentiometers". It can be seen that the submissions made before us also do not clearly show that imported items are potentiometers and are used for determining potential difference of electro motive force. The observation of the Commissioner (A) on a brochure submitted by the appellants, in our opinion, is correct and the submissions made before us in the appeal memorandum do not support the case of the appellants. Under the circumstances, we do not find any reason to conside .....

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