2006 (5) TMI 219 - AT - Customs

CESTAT Tribunal: 'Scientific Filter Test Unit' Classified under Heading 9031 for Duty

The Appellate Tribunal CESTAT, NEW DELHI dismissed the appeal concerning the classification of a 'Scientific Filter Test Unit' imported by a manufacturer ... ‘Scientific filter test unit’ with gear pump and extruder Issues: Classification of imported item for duty purpose under Heading No. 9026.8 vs. 9031In the judgment by the Appellate Tribunal CESTAT, NEW DELHI, the appellant, a manufacturer of Master Batches, imported a 'Scientific Filter Test Unit' with gear pump and Extruder in Jan '03. The dispute arose regarding the classification of the imported item for duty purposes, with the appellant claiming it under Heading No. 9026.8, while the Customs Authorities classified it under Heading 9031. The essential question was whether the item fell under the category of instruments and apparatus for measuring and checking flow, level, pressure, or other variables of liquids or gases (Heading 9026) or under Measuring or checking instruments, appliances, and machines not specified elsewhere (Heading 9031).The Tribunal analyzed the competing tariff entries, noting that Heading 9026 covered instruments for measuring and checking flow of liquids or gases. However, in this case, the testing was related to ascertaining the dispersion of dyes in the manufacture of Master Batch, where plastic material was extruded through the filter test machine. The Technical Literature of the original supplier described the machine's functioning, emphasizing its use for determining the quality of compounds and establishing precise quality standards. The literature clarified that the machine was not intended for testing liquids or gases, as it utilized a filter to catch oversized particles in the polymer. The machine's design included a gear pump version with pressure and temperature sensors, indicating its purpose for testing and measuring the dispersion of additives into the carrier material. Based on this analysis, the Tribunal concluded that the appellant's claim for classification under Heading 9026 was not sustainable. Consequently, the appeal was dismissed, affirming the classification of the item under Heading 9031.In summary, the judgment delves into the specific nature and purpose of the imported item, highlighting the functional aspects and technical details provided in the Technical Literature to determine its classification for duty purposes. By examining the essential characteristics and usage of the item in question, the Tribunal differentiated between the relevant tariff headings to make a conclusive decision on its appropriate classification, ultimately upholding the Customs Authorities' classification under Heading 9031.