Classifying specialised analyser components as parts of the principal apparatus rather than ordinary glass articles.

A specially designed glass anode vessel with diaphragm, fitted with semi-permeable membranes and platinum foil electrodes, used with an Automatic Carbon Analyser System, was treated as a part or accessory of an analyser rather than as an ordinary article of glass. Because parts or accessories used solely or principally with apparatus under Heading 90.28 fall under Heading 90.29(1), the classification had to follow the principal analytical apparatus. The goods were therefore classifiable under Heading 90.29(1) read with Headings 90.28(4) and 90.25, and not under Heading 70.21.

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Issues: Whether the imported consignment of anode vessel with diaphragm was classifiable as "other articles of glass" under Heading No. 70.21, or as parts/accessories of analysers under Heading No. 90.29(1) read with Heading Nos. 90.28(4) and 90.25 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The goods were specially designed glass vessels fitted with semi-permeable membranes and platinum foil electrodes and were used with the Automatic Carbon Analyser System for analysis of carbon in iron and steel. On the evidence, they were not mere articles of glass but parts of glass analysers. Since parts or accessories suitable for use solely or principally with apparatus falling under Heading No. 90.28 are classifiable under Heading No. 90.29(1), the appropriate classification had to follow the principal apparatus used in the analytical system.

Conclusion: The goods were correctly classifiable under Heading No. 90.29(1) read with Heading Nos. 90.28(4) and 90.25, and not under Heading No. 70.21.

Ratio Decidendi: A specially designed component used solely or principally with an analyser is classifiable as a part or accessory of that apparatus under the relevant tariff heading, rather than as a general article of glass.

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