Functional character controls classification of steel scales as drawing and mathematical instruments, defeating the duty demand.

Steel scales engraved with inch and centimetre markings, together with conversion, drill and calculation tables on the reverse, are treated as drawing and mathematical instruments where their predominant functional character is for drawing and mathematical work. Classification under Heading 90.17 depends on overall use and design, not on the mere presence of ordinary length markings. The HSN note on divided scales does not override that functional character. Accordingly, such goods fall under sub-heading 9017.10 rather than 9017.90, and the nil-duty classification means any confirmed duty demand cannot be sustained on that basis.

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Issues: Whether steel scales engraved with inch and centimetre markings on one side and conversion tables, top drill tables, and calculation tables on the reverse side are classifiable under sub-heading 9017.10 as drawing and mathematical instruments, or under sub-heading 9017.90 as other goods, and whether duty demand could be sustained accordingly.

Analysis: Heading 90.17 covers instruments for drawing, marking out or mathematical calculations, including instruments for measuring length for use in hand. The determining factor was not the mere presence of scale markings, but the overall character and use of the goods. The reverse-side engravings of conversion tables, drill tables, and mathematical calculations showed that the scales were meant for drawing, solving geometrical problems, and mathematical work, especially by students and professionals. The HSN note relating to divided scales did not displace this functional character, and the departmental view that the articles were only hand-measuring instruments was not accepted.

Conclusion: The steel scales were correctly classifiable under sub-heading 9017.10 as drawing and mathematical instruments, and not under sub-heading 9017.90. As sub-heading 9017.10 carried nil duty, the confirmed duty demand could not stand and was set aside.

Ratio Decidendi: Classification under Heading 90.17 depends on the predominant functional character of the goods, and articles designed and used for drawing and mathematical calculations remain classifiable as mathematical instruments even if they also bear ordinary length markings.

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