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of <h1>Tribunal rules in favor of Varsha Dental Products in classification dispute</h1> <h3>VARSHA DENTAL PRODUCTS (P) LTD. Versus COMMR. OF CUS. (ACC), MUMBAI</h3> The Tribunal ruled in favor of the appellant, M/s. Varsha Dental Products (P) Ltd., in a case concerning the classification of a non-precious ceramic ... Nickel-chrome casting alloy Issues:Classification of imported goods under Chapter Heading 75022030, 8311900, and 30064000.Analysis:The case involved the classification of a consignment of non-precious ceramic bonding Nickel-Chrome casting alloy for dental use imported by M/s. Varsha Dental Products (P) Ltd. The appellant claimed classification under Chapter Heading 75022030, but the assessing group disagreed. The original adjudicating authority classified the goods under Chapter Heading 30064000 as dental cements and other dental fillings, a decision upheld by the Commissioner (Appeals).The appellant argued that the product should be classified under Chapter Heading 75089090 as other articles of nickel and nickel alloy, as it was not suitable for dental filling but for preparing tooth structures like crowns and dentures. The appellant contended that the goods did not meet the parameters for nickel or nickel alloy due to the absence of cobalt content, making the classification under Chapter Heading 30064000 unsuitable.The Tribunal considered the submissions and found that the product did not fit the description of dental cement or other dental filling under Chapter Heading 30064000. Instead, it was determined to be a nickel-chrome casting alloy used for making crowns and bridges, not for filling purposes. Since the product did not meet the criteria for nickel or nickel alloy, and Rule 3(a) favored the most specific description, the goods were classified under Chapter Heading 75089090 as other articles of nickel and nickel alloy. Additionally, Rule 3(c) dictated that if classification was not possible based on (a) or (b), the heading occurring last in numerical order among those equally considered should be chosen. As Chapter Heading 75089090 was last in numerical order, the goods were deemed classifiable under that heading.Consequently, the appeal was allowed, and the classification under Chapter Heading 75089090 was upheld, overturning the order of the Commissioner (Appeals).
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