CEAT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) IN this appeal, Order -in -Appeal dated 18 -12 -1992 passed by the Collector of Customs (Appeals), Bombay holding that Ozone Test Chamber imported by the appellants are correctly classifiable under Heading 8479.89 under the Customs Tariff has been challenged.

(2.) THE appellants had imported a consignment of Ozone Test Chamber Model 603L and had sought classification thereof under Chapter Heading 9027.10. The Asstt. Collector did not accept the said classification and directed it to be classified under Heading 8479.89. The Collector of Customs (Appeals) confirmed the said order of the Asstt. Collector. The present appeal is directed against that order.

(3.) THE appellant's case is that they are manufacturers of rubber tyres and in the process of manufacture of rubber the presence of ozone in the atmosphere affects the resistance capacity of rubber tyres and tubes. They explained that though the presence of ozone in the atmosphere was only at the level of 10 PPHM (Parts Per Hundred Million), it tends to attack rubber. To tackle this problem, they had to install, the equipment under dispute to test the resistance capacity of rubber to ozone. For this purpose, a higher concentration of 50 PPHM is maintained in the chamber and the rubber is continuously rotated and passed along so that all parts are equally exposed to this higher concentration of ozone.