TMI Blog2002 (2) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification of 500 sets of Car alarm and locking system imported by the appellants. The appellant claimed classification under Customs Tariff Heading 8301.20. This claim was rejected by the authorities and they held that the goods are correctly classifiable under Heading 8531.10. The change of classification had effect on import policy also. If the classification claimed by the appellant was correct, the goods could be freely imported. Otherwise, they were restricted for import, and the appellant did not have the license to import the goods. Consequently, on account of the change in classification, the goods were held to be liable to classification under Section 111(d) of the Customs Act. They were confiscated with an option to redeem on pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self governed auto-alarming, 5 steps anti-hijacking, door's supervisor. A central control power lock system is also part of alarm system. The catalogue also explains the installation, wiring and function of different wires. The Brown were (door switch "ACC" detector), is utilized to detect whether the ignition key is at 'ON' or 'OFF' position. The yellow wire (engine immobolizer output), when 'armed', will cut off ignition 'ON' wire, ignition 'START' wire, or fuel pump wire, etc. and engine can no longer be started with an ignition key. The grey wire extends risen out. The orange wire is connected to side lamp or dim light output. Even the catalogue describes the goods as Super car alarm system with locking and not as car locking system wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic to "Locks of a kind used for motor vehicles". The main contention of the appellant is that security of a moveable property like car is ensured basically through reliable locking system. If the locking system is tamper proof and reliable, thieves would find it difficult to break in and take away the car. It has been contended that this is to be seen in contrast to the alarm system used for the protection of homes, stores etc. In respect of such immoveable property, security is ensured through burglar alarm system which would alert security organizations and personnel to come to the spot when break-ins are attempted. During the hearing of the appeal the appellant has explained with the help of sample that most of the parts included in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no dispute that classification of such an item should be done based on which is the main part. There is much force in the appellant's submission that lock is the main line of defence for a car and central locking system comes as a normal accessory for cars. Alarm is only secondary to the security of moving objects. From the sample placed, it is observed that most of the parts relate to the locking of the car. The same appears to be the relative position with regard to value of the components for locking and alarm too. Quotation of General Security International Corp., though it is not in respect of the specific product before us, appears to be relevant with regard to the price of various components of locking and alarm system. Whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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