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TMI Blog2017 (7) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty under section 114A of Customs Act, 1962 besides penalty under section 112 (a) of Customs Act, 1962 on the importer in order-in-original no. CC-(SP)-11/2006/ACC (Adj) dated 24th July 2006 of Commissioner of Customs (Import), Air Cargo Complex, Mumbai. 2. The proper officer of customs decided to classify the equipment under 9032 of the First Schedule to the Customs Tariff Act, 1975 while the importer sought classification under 9026. The original authority has given very elaborate findings for arriving at the decision that the imported goods are automatic regulating controlling instruments or apparatus and not an instrument/apparatus for measuring a checking various parameters. 3. None appeared for the appellant. We have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the goods. Mixtures, composite goods consisting of different materials (b) or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. When goods cannot be classified by reference to (a) or (b), (c) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." The applicability of the rule arises when the goods consisting of more than one material fall in two or more headings. It is further clear that each of the classes are mutually exclusive. Wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Heading 90.26 is general in nature. It applies to every production meter or calibrating meter for gas, liquid and electricity supply. Therefore, on the finding recorded by the Assistant Collector, the goods produced by the appellant specifically fall in Heading No. 90.24. They may also fall in Heading No.90.26 but that being more general entry preference should have been given to the entry 90.24 as the goods satisfy most specific description of being flow meter. The Tribunal or the appellate authority without adverting to it applied clause (c) and levied duty under 90.26 as it was a latter heading. But clause (c) would apply only if clauses (a) and (b) do not apply. Since the goods manufactured by the appellant satisfied the specific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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