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2015 (10) TMI 957 - CESTAT BENGLALORE

2015 (10) TMI 957 - CESTAT BENGLALORE - 2016 (341) E.L.T. 134 (Tri. - Bang.) - Classification of LVDT Transducer – Entry CTH 8533 40 10 or CTH 8479 89 99 – Appellant claimed classification of 91) AF 145 LVDT Transducer under CTH 8533 40 10 – However, bill of entry was assessed classifying goods under CTH 8479 89 99 – Commissioner (A) in impugned order held that items imported by importer have been correctly classified – Held that:- appellants in their Technical write-up given that “specific acti .....

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force – Observation of Commissioner (A) on brochure submitted by appellants, is correct – No reason to consider appeal favourably – Appeal dismissed. - Appeal(s) Involved: C/263/2007-DB - Final Order No. 21443 / 2015 - Dated:- 25-5-2015 - SHRI G. RAGHURAM AND SHRI B.S.V.MURTHY, JJ. For The Appellant : M.R.CONSULTANTS For The Respondent : Dr. A. K. Nigam, Addl. Commissioner (AR) Per : B.S.V.MURTHY Nobody is present on behalf of the appellant. The appeal relates to the year 2007. It is noticed fr .....

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rs 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 have been correctly classified. Hence the present appeal. 3. We have heard the learned DR and considered the .....

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of the impugned order for better appreciation. 6. According to the definitions, a Transducer is a device for converting a non-electrical signal such as sound, light heat, etc., into an electric signal or vice versa. Thus micro phones and loudspeakers are electro-acoustic transducers. Accordingly, a potentiometer is (1) an instrument for determining a potential difference of electromotive force (2) a device used in electronic circuits especially as a volume control. It is a device which produces .....

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-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 n .....

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etermine the phasing of the output to the input. The high performance circuit of the SCM 100 determines all relevant parameters and supplies do outputs . (ii) Lower accuracy differential mode In this mode, the LVDT issued without the SCM Module and could be connected to a third party signal conditioning module . This shows SM 100 facilitates accuracy measurement of transducer (change of module energy). It does not measure the potential difference in the same energy (electrical). As to the plea t .....

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