Prakash Krishna, J. - (1.) The question involved in the present revision is whether the ECG machines, defibrillators, colour doppler systems, patient monitoring equipments, hand held multimeter, RF network analyzer, communication performance analyzer, spectrum analyzer, mini OTDR are electronic goods and are liable to be taxed as such or are unclassified items. The case of the assessee is that these goods are electronic goods and are liable to be taxed under Notification No. 3402 dated October 1, 1994. Entry 74(a)(iii) of the said notification reads as follows : tax Description of goods Rate of "(iii) All other electronic goods not specifiedcent. 4 per anywhere else in the Schedule or in any othernotification."
(2.) The dispute relates to the assessment year 1999-2000. The applicant is a Company incorporated under the Indian Companies Act, 1956 and is carrying on the business of purchase and sale of electronic goods, which includes ECG machines, defibrillators, colour doppler, Patient monitoring equipments, etc. The assessing officer by the order dated March 14, 2000 has accepted the account books of the applicant but rejected its contention that the aforesaid goods are electronic goods. It was found by the Assessing Officer that the aforesaid goods are taxable as unclassified item at the rate of 10 per cent. It was also found by him that the applicant is a dealer of testing and measuring machines/equipments. The applicant had placed reliance upon certain notifications issued by the Information and Technology Department of the Government of India and other written literature to show that the goods in question were electronic goods, but without any success. The first and the second appellate authorities have concurred with the view of the assessing officer taken in the assessment order.
(3.) Heard Sri Bharat Ji Agrawal Senior Advocate assisted By Sarvasri Piyush Agarwal and Mukul Gupta and Sri M.R. Jaiswal Standing Counsel for the Department.;