ORDER
S.S. Kang, Member (J)
1.Appellants filed this appeal against the order-in-original passed by the Collector, Customs, Bombay. In the impugned order, the Collector, Customs, Bombay held that the goods imported by the appellants are Stereo Zoom Microscope, therefore, they are not covered under Open General Licence (OGL) Appendix 1, Part B, Item No. 12, Serial No. 198 of Import Export Policy, 1990-93 and the goods were also not entitled for the benefit of Notification No. 77/89-Cus., dated 1-3-1989.
2. Shri S.N. Mittal, General Manager appeared on behalf of the appellants and submitted that as per the order placed with the manufacturer and as per the bill of entry and packing list, the goods were Stereo Zoom Microscope. He submitted that in the Airway Bill, the goods were described as “1 No. Projectina Stereo Zoom Microscope (Micro Macro Projector) Model 4014 (BK-1/H)”. He submitted that microscope imported by the appellants is ‘stereo zoom microscope’ and just because that the Stereo Zoom Microscope may have some additional features, it does not cease to be a Stereo Zoom Microscope. He therefore, prays that the goods are covered under Export Policy and are also entitled to the benefit of Notification No. 77/89-Cus., dated 1-3-1989.
3. Heard Shri S.N. Ojha, JDR on behalf of the Revenue.
4. In this case, the goods accompanied with the catalogue of one projection microscope 401/BK-2 (sic). The goods described in the bill of entry as well as in the invoice are “Projectina Stereo Zoom Microscope (Micro Macro Projector), Model 4014 (BK-1/H). The supplier of the goods vide letter dated May 13, 1991 clarified the Model 4014/BK-1/H does look almost the same as Model 4014/BK-2. The only difference is the quantity of quartziodine lamps i.e. Model 4014/BK-2 has two lamps and Model 4014/BK-1/H has only one lamp- and the equipment is slightly increased.
5. The Collector, Customs in the impugned order held that the goods imported are composite equipment having the function of microscope, projector and also having arrangement for photography. He also relies upon the certificate given by M/s. Projectina Ltd. dated 14-5-1991 the supplier of the goods. In the certificate, it was mentioned that Projectina Model 4014/BK-1/H has got a screen over which the magnified image is projected for clear vision which can be seen by several people at the same time besides projection through the eye-piece of the microscope.
6. We find that the appellants placed orders for supply of one No. Projectina Stereo Zoom Microscope (Micro Macro Projector) Model 4014/BK-1/H, complete with all necessary accessories and standard spare parts. From the invoice and packing list, we find that the goods imported are Projectina Stereo Zoom Microscope (Micro Macro Projector) Model 4014(BK-1/H) which also includes the equipment of small size photography and polaroid photography. We find that in the invoice, the price of the whole unit was mentioned as Swiss Franc 29,335.
7. As per the catalogue submitted by the appellants at the time of assessment, the goods are used for measuring, counting, checking comparing, profile projection, diascopy, episcopy etc. and the goods have also got the facility for macro and micro photography. In these circumstances, we do not find any infirmity in the impugned order in respect of the findings that the goods imported are not stereo zoom microscope.
8. Under the OGL vide Appendix 1, Part B, Item 12, Serial No. 198 of Import Export Policy 1990-93 only provides for the import, under this entry, for ‘stereo zoom microscope’. As we have already held that the goods were not ‘stereo zoom microscope’ therefore, they are not covered under OGL of Import Export Policy 1990-93.
9. In the Notification No. 77/89-Cus., dated 1-3-1989 at serial No. 100, the goods described are ‘stereo zoom microscope’. As we have already held that the goods were not ‘Stereo Zoom Microscope’, therefore, they are also not entitled for the benefit of Notification No. 77/89-Cus.
In view of the above discussions, we do not find any infirmity in the impugned order. In the result, the appeal is dismissed.