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of <h1>CEGAT Rules Silica Cell & Cycle Timer w/ Spectrophotometer under Customs Tariff Heading 90.25(1)</h1> <h3>ALCHEMIC RESEARCH CENTRE Versus COLLECTOR OF CUSTOMS</h3> ALCHEMIC RESEARCH CENTRE Versus COLLECTOR OF CUSTOMS - 1989 (43) E.L.T. 534A (Tribunal) The Appellate Tribunal CEGAT in New Delhi allowed the appeal of M/s. Alchemic Research Center P. Ltd. regarding the classification of Silica Cell and Cycle Timer imported with a Spectrophotometer. The items were classified under heading 70.17/18 and 91.01/11 by the Asstt. Collector of Customs, but the Tribunal ruled they should be assessed under heading 90.25(1) and 90.28(4) read with 90.25 of the Customs Tariff Schedule. The Cycle Timer was considered an essential part of the Spectrophotometer and should be classified accordingly. The appeal was allowed.
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