Tensometer classification under Heading 90.22 confirmed, while accessories require fresh classification under Chapter 90 notes.

Imported Tensometer was treated as a materials testing machine classifiable under Heading 90.22 of the Customs Tariff Act, because the import documents supported that identification and the department accepted that heading. Its accessories, however, lacked a detailed prior classification record and therefore required fresh examination under Chapter 90, Note 2. The accessories were to be re-classified by the Assistant Collector in accordance with the chapter notes, with consequential relief to follow from that exercise.

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Issues: Classification of the imported Tensometer and its accessories under Heading 90.22 of the Customs Tariff Act, 1975 and Chapter 90, Note 2.

Analysis: The import documents supported the position that the main instrument imported was a Tensometer, a materials testing machine, and not a different complete testing machine as earlier held. The department accepted that the Tensometer itself fell under Heading 90.22. As regards the accessories, the record did not contain a detailed prior classification, so they required fresh classification with reference to the Chapter 90 notes, particularly Note 2.

Conclusion: The Tensometer was directed to be re-classified under Heading 90.22, and the accessories were to be re-classified by the Assistant Collector in accordance with Chapter 90, Note 2, with consequential relief to follow.

Ratio Decidendi: Goods are to be classified according to the applicable tariff heading and chapter notes, and where the main article is correctly identified, its accessories must be classified consistently with the governing chapter provisions.

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