Customs tariff classification of spectrophotometer accessories treated specialised quartz and glass cell sets as part of the main instrument.

Quartz cell and glass cell sets imported as spares for a spectrophotometer were held to be specialised accessories, not general laboratory glassware, because they were highly matched to the instrument and performed confined optical functions with it. With Heading 70.17/18 excluded, classification followed the heading of the main instrument under Note 2 to Chapter 90 of the Customs Tariff Act, 1975, so the sets fell under Heading 90.25(1).

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Issues: Whether quartz cell set and glass cell set, imported as spares and accessories for a spectrophotometer, were classifiable under Heading 70.17/18 as laboratory glassware or under Heading 90.25(1) as accessories of the main instrument.

Analysis: The sets were found to be highly matched and sophisticated accessories designed for the spectrophotometer and to perform specialised optical functions with that instrument. Their use was confined to the spectrophotometer and they could not be treated as general laboratory glassware. Once classification under Heading 70.17/18 was excluded, the proper classification followed the heading of the main instrument by virtue of Note 2 to Chapter 90 of the Customs Tariff Act, 1975.

Conclusion: The sets were correctly classifiable under Heading 90.25(1), and not under Heading 70.17/18, in favour of the assessee.

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