INSTRUMENTATION LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE Revision Application dated 11 -11 -1980 against Order -in -Appeal No. S/49 -510/80 Air dated 30 -6 -1980, passed by the Appellate Collector of Customs, Bombay, has been transferred by the Government of India to the Tribunal for disposal in terms of the provisions of Sec. 131 B(2) of the Customs Act, 1962.

(2.) A consignment of Ceramic Resistance Element Type W60/1, RO 100 Ohms DIN STD was imported and assessed to duty under Heading 85.18/27 (1) vide B/E No. 900D dated 15 -12 -1978. The Assistant Collector of Customs rejected the claim for re -assessment under Heading 90.29 (1)/90.23 (1) as parts of Thermometer as untenable since resistors (resistances) fixed or variable are specified under heading 85.19 as per BTN Explanatory Notes Section XVI page 1448. The Appellate Collector stated that the catalogue produced by the Appellants shows that the elements have a nominal resistance in terms of Ohms at a certain temperature and this varies with change in temperature, they are in the form of a resistance wire enclosed by ceramic. Under BTN Explanatory Notes page 1644, resistances are excluded from the scope of heading 90.29 even if specially designed for instruments when imported separately. Similarly, page 1448 of the Explanatory Notes lays down that all types of resistors except heating resistances are included in heading 85.19. The goods are nothing but electrical resistors and by calling them ceramic resistances element i.e. by trying to change the nomenclature, the fact that they are electrical resistances, cannot be changed. He, therefore, rejected the appeal for re -assessment under heading 90.29 (1) read with 90.23 (1).

(3.) IN the present appeal it is contended that these goods are solely designed for use in the manufacture of thermometers. They are not ordinary resistors but are sensing elements which sense the temperature in process control system. Classification 85.18/27 (1) is not appropriate because this applies to Electrical Capacitors, Electrical Circuit, Resistors other than Heating Resistors etc. A detailed Technical Explanation to substantiate the claim for reassessment under heading 90.23(1) read with 90.28(4)/90.29(1) was furnished and attention was drawn to BTN page 1636 which reads : "Resistance Thermometers and pyrometers operating by changes in the electrical resistance of a metal (e.g. platinum)" and it was pointed out that the catalogue will show that these resistances have been fabricated from platinum.