Classification of pre-coated TLC aluminium sheets follows their essential function as parts of chromatographs under Chapter 90.

Pre-coated TLC aluminium sheets specially coated with silica gel and fluorescence indicator were treated as having the essential functional character of parts used in thin-layer chromatography. Applying Note 2(b) to Chapter 90, goods suitable for sole and principal use with a Chapter 90 instrument are classified with that instrument, so the sheets fell under Chapter 90 with chromatographs. The Chapter 76 exclusion for articles that have assumed the character of goods of other headings prevented treatment as ordinary aluminium sheets. The classification claim therefore succeeded, and the goods were not classifiable under Chapter 76.

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Issues: Whether pre-coated TLC aluminium sheets used in thin-layer chromatography were classifiable as parts of chromatographs under Chapter 90 or as aluminium sheets under Chapter 76.

Analysis: The goods were shown to be specially coated with silica gel and fluorescence indicator, and the material on record established that they performed the essential function in thin-layer chromatography. Applying Note 2(b) of Chapter 90, goods suitable for use solely and principally with an instrument of Chapter 90 are to be classified with that instrument. The proviso to Note (d) of Chapter 76 excluded items which had assumed the character of articles or products of other headings, and the goods, by reason of their nature, function and use, were not mere aluminium sheets simpliciter. The analogy of ordinary consumables such as ribbon or film was rejected because those articles had separate tariff treatment and did not answer the same functional description.

Conclusion: The goods were classifiable under Chapter 90 with chromatographs and not under Chapter 76, and the assessee's classification claim succeeded.

Ratio Decidendi: Where coated goods acquire the essential functional character of a part of a Chapter 90 instrument and are suitable for sole and principal use with that instrument, they are classified with the instrument under Note 2(b), and exclusionary language in Chapter 76 will prevent classification as ordinary aluminium sheets.

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