Stereo zoom microscope classification denied where composite projection and photography features placed goods outside OGL benefit.

Imported equipment described across the order, invoice, packing list, catalogue and supplier's clarification was found to be a composite Projectina Stereo Zoom Microscope with projection and photography features, not a plain stereo zoom microscope. On that basis, the goods did not fall within the relevant Open General Licence entry under the Import Export Policy 1990-93 and did not qualify for the benefit of Notification No. 77/89-Cus. The classification dispute was resolved against the assessee because the additional functions took the equipment outside the policy description and exemption notification.

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Issues: Whether the imported equipment was classifiable as a stereo zoom microscope so as to qualify for Open General Licence under Appendix 1, Part B, Item 12, Serial No. 198 of the Import Export Policy 1990-93 and for the benefit of Notification No. 77/89-Cus. dated 1-3-1989.

Analysis: The description in the order, invoice, packing list, catalogue and supplier's clarification showed that the imported goods were a composite Projectina Stereo Zoom Microscope (Micro Macro Projector) with additional features such as projection and photography. The materials on record indicated that the equipment was not a plain stereo zoom microscope covered by the relevant policy entry and exemption notification.

Conclusion: The imported goods were held not to be stereo zoom microscopes and therefore did not qualify for OGL or the benefit of Notification No. 77/89-Cus. The issue was decided against the assessee.

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