Customs, Excise and Gold Tribunal - DelhiEscorts Limited vs Collector Of Customs on 22 May, 1998Equivalent citations: 1999(113)ELT980(TRI-DEL)ORDER
 

 S.S. Kang, Member (J)1. Appellants filed this appeal against the order-in-original dated 28-1-1991 passed by the Collector, Customs, Bangalore. In the impugned order, the Collector, Customs held as under :(a)    The classification of goods is ordered as follows :
  

(1)    Spectorvac PSQ is classified under Heading 9027.30
 

(2)    Computer work station and its key board and its peripherals like monitor and printer are to be classified under Heading 8471.
 

(3)    Populated PCB is to be classified under Heading 8471 read with 8473.30.
 

(4)    In the absence of spilt up value spares like 1C, lubrication pump, floppy disk, fuses are to be assessed in terms ofSection 19of the Customs Act 1962 at the highest rate applicable.(b)    The goods are confiscated UnderSections 111(d)& (m) ofCustoms Act, 1962. However, the party is allowed to redeem them on payment of fine of Rs. 3,00,000/- only. Party is given option to redeem the goods on payment of duty and fine within one month of this order.(c)    A penalty of rupees one lakh only is also levied on the importer for misdeclaring the description to obtain clearance under concessional rate of duty and unauthorisedly importing without valid licence UnderSection 112(a)(1)of Customs Act, 1962.2.    The brief facts of the case are that the appellants made import of the goods in question and filed Bill of Entry declaring the goods as 'direct reading vacuum emission spectrometer, model No. FSQ' and claimed classification under Heading No. 9027.30 of the Customs Tariff.3.     On examination, the goods were found to be main spectrometer containing built-in MC-20 Mini Computer system. Apart from spectrometer, the goods also include personal computer work station and peripherals such as IBM key board, double floppy disk, personal computer (1MB/computer PC system 2), colour monitor 8513 and laser printer. Along with these goods, some spares and consumables were also found in the consignment. Show-cause notice was issued to the appellants and after adjudication order, the impugned order was passed.4.    Learned Consultant appearing on behalf of the appellants submits that the appellants are only contesting classification of computer workstation and peripheral like printer and populated PCB. He agreed with the findings of the Collector, Customs in the impugned order in respect of other items.5.    Learned Consultant submits that the computer work station consists of key board, monitor and printer are accessories to the spectrometer. He submits that spectrometer consists of various parts and all these parts and accessories are used for purpose of either keying in the commands for calculation of the percent concentration and for displaying analytical results. He submits that computer work station was not imported separately. This shows that it was used as part of spectrometer. He submits that spectrometer will not function if any one of the parts or accessories is missing. He submits that spectrometer is an instrument that measures the concentration of elements in ferrous and non-ferrous alloys. It used a technique called automatic emission spectroscopy. The same of the alloys is to be analysed in the spectrometer by passing a high voltage spark from the counter electrode to the sample. The technique involved burning small quantity of the alloy using a high temperature electric spart and measuring itself by the light produced at specific wave length through photo multiplier tube which converts light energy into electrical energy which is converted by MC-20 mini-computer, into digital signal and the burn data is then sent to IBM computer where it is compared with calibration data to calculate percent concentration. Then the final results are displayed in the monitor or printed by the printer.6.     Ld. Consultant submits that the computer work station was supplied as accessory with the spectrometer and the Accessories (Condition) Rules, 1963 provides that accessories and parts supplied along with articles are to be assessed at the same rate of duty as that of article. He relied upon the decision of the Tribunal in the case ofKumudam Printers (P) Ltd. v. C.C.reported in 1992 (59) E.L.T. 568 (T) and submits that in this case the Tribunal held that ribbons supplied with phototype setting machine are to be classifiable along with phototype setting machines.He also relied upon the decision in the case ofJyoti Ltd., Baroda v. U.O.I, reported in 1979 E.L.T. (J 546) and submits that the Tribunal held that the accessory is an object of device which is not essential in itself but adds to the beauty, convenience or effectiveness of something else. He submits that personal computer work station is an accessory to the spectrometer, therefore, it is classifiable along with spectrometer.7.     Heard Shri A.K. Agarwal, SDR.8.     In this case, the appellants made import of spectrometer along with computer work station and its peripherals such as monitor, monitor and populated PCB. Appellants are not contesting the classification of spectrometer and its spare, PC, lubrication pump, floppy disketes, fuse. The appellants are challenging classification of computer work station and its peripherals and PCB.9.     The contention of the appellants is that these are accessory to the spectrometer and the Accessories (Condition) Rules, 1963 provides that accessory to be assessed with main machine.10.     We find that spectrometer FSQ consists of built-in mini-computer MC-20 which controls its operation. Catalogue of the spectrometer shows that this mini computer controls all the operations of the spectrometer before and during the excitation of a spectrometer and stores and measured photo-multiplier tube output which was proportioned to the elemental concentration, digitises these measurements. Therefore, we find that spectrometer is complete as it is a built-in mini computer MG-20.11.    Before the adjudicating authority, the plea of the appellants was that personal computer is an integral part of the spectrometer but before us, the contention of the appellants is that computer work station is an accessory to the spectrometer. From the facts on record we find that computer work station and its peripherals are only required for calibration, comparing and storing analytical data. The spectrometer is complete in itself without the computer work station.12.     The Accessories (Condition) Rules, 1963 provides that such accessory, parts and implements are compulsorily supplied along with that article and are to be classified at the same rate as that article. In the present case, there is no evidence on record to show that computer work station are its peripherals and populated PCB are compulsorily supplied by the manufacturers as accessory along with spectrometer.13.     In view of the above discussions we find that computer work station along with peripherals and populated PCB are not accessory to the spectrometer. Heading 8471 of the Customs Tariff includes "Automatic data processing machines and units thereof..." and Heading 8473.30 includes "Parts and accessories of machines of Heading No. 84.71". Therefore, we do not find any infirmity in the impugned order in respect of classification of the computer work station and in respect of populated PCB.In view of the above, the appeal is dismissed.