X-ray spectrometer classification turns on HSN notes and essential character, with goods placed under apparatus based on X-rays.

Imported X-ray spectrometer goods were classified by applying the tariff scheme and HSN notes, with the essential character found in their use of X-rays rather than in their generic identity as a spectrometer. The HSN note for apparatus based on the use of X-rays expressly covers X-ray diffraction and X-ray spectrometry equipment used for examination of materials, so sub-heading 9022.19 was held to be the correct classification. Decisions relating to spectrometer accessories and polishing kits were treated as distinguishable because they did not concern classification of the X-ray spectrometer itself. The lower appellate authority's classification under sub-heading 9027.30 was set aside.

---

---

Issues: Whether the imported X-ray spectrometer was classifiable under sub-heading 9027.30 as a spectrometer or under sub-heading 9022.19 as apparatus based on the use of X-rays.

Analysis: The equipment was examined with reference to the tariff scheme and the HSN notes. The deciding consideration was whether its essential character lay in its function as a spectrometer or in its use of X-rays. The HSN note under the heading for apparatus based on the use of X-rays specifically includes X-ray diffraction and X-ray spectrometry equipment used for examination of materials. The Tribunal also found the cited decisions on spectrometer accessories and polishing kits distinguishable because they did not concern the classification of the X-ray spectrometer itself.

Conclusion: The imported goods were correctly classifiable under sub-heading 9022.19 and not under sub-heading 9027.30.

Final Conclusion: The Revenue's challenge succeeded and the classification adopted by the lower appellate authority was set aside in favour of the Revenue.

---