COMMISSIONER OF CUSTOMS Vs. HOZUR INSTRUMENTS P. LTD.

JUDGEMENT

(1.) 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 : -

(2.) THE ld. Commissioner has taken into consideration chapter Notes 3 and 4 to Section XVI of the Customs Tariff Act, 1975 which lays down the directive principle that complimentary functions of accessories taken separately shall be merged with the functions of that component which perform the principal function and that total contribution of a clearly defined function should be the deciding factor for classification. He has also noted Note 7 of Chapter 84 which reads as under : -

(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 are stored in tape and then played in VCR having a power supply unit which is a super VHS Recorder for detailed study to enable proper adjustment in the source of heat energy, thus enabling the control of the temperature of the kiln etc. The images that are captured by Video Recorder are analysed through LIPS software operated on an IBM compatible PCAT. The capability of the software enables to put in different shades of colour on the thermal mapping of the captured subject. The populated printed circuit board imported is meant for such purpose. A high resolution RGB linear colour monitor combined with the capability of the software distinguishes different thermal gradients of the objects stored in the Computer. This, thus maps out the thermal mapping distinguished by different colours, pinpointing 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 specific description shall be preferred to headings providing a more general description. In view of this, he noted that chapter Heading 9027.50 suits for thermal imager with A/C adapter changer alone is classifiable and not the thermal imager system as a whole, as claimed by the importer. He noticed from the pamphlets that RGP linear input colour monitor is a required equipment and the system is required to be classified as part of the imager system. He noticed that the thermal imager system with colour monitor as a single system classifiable under Heading 2097.50 and other items under the respective headings.