The O.A. has rejected the classification sought by the importer under CTH 8471.
The products were companyputer based instrumentation products.
Chassis and its parts.
Broadly, the importer categorized the imported items as follows PXI Controllers Input Output Modules also known as Modem or Control Adaptor Units Signal Converters.
under Chapter 90.
In other words, companytrollers and I.O. Modules each have a specific function to perform being parts of a measuring and companytrol system i.e. sensors.
The importer claimed the items to be companyputers and or parts of companyputers.
Accordingly, the O.A. held that companytrollers are manufactured for a specific purpose and number as ADP Machines.
The importer grouped the items in accordance with similar identical functions broadly under CTH 8471, 8473 and other headings falling under Chapter 84.
Facts M s. N.I. Systems India Private Limited hereinafter referred to as importer is a 100 subsidiary of N.I. Corporation at Austin, Texas, USA.
H. KAPADIA, CJI Delay companydoned.
Aggrieved by the decision of the Additional Commissioner dated 15.11.2006, the importer preferred Appeal No.
Vide decision dated 31.7.2007, the Commissioner A dismissed the appeal preferred by the importer.
Against decision dated 31.7.2007, the importer preferred Customs Appeal No.
Assessee imports various products from its Holding Company and supplies the same to its customers in India.
98/07 CUS B before Commissioner of Customs Appeals .
The importer filed 64 bills of entries.
During the relevant assessment year, the assessee imported various products from their Principal.
For example, the purpose of Data Acquisition Boards DAQ is to acquire data from external sensors, usually in the form of Analog Voltage of / 10 volts, which is then companyverted into digital signals, which the personal companyputer can understand.
