X-ray apparatus classification turned on use of X-rays, placing the diffractometer under the specific tariff entry.

An X-ray diffractometer used in a factory was treated as an apparatus based on the use of X-rays because it focuses an X-ray beam on material and analyses the diffracted rays to obtain information about the solid. On that basis, Tariff Heading 90.22, which specifically covers apparatus based on the use of X-rays, including other X-ray apparatus, was held to apply. The assessee's claim for classification under Tariff Heading 90.30 and sub-heading 9030.10 was found unsustainable. The apparatus was therefore classified under Tariff Heading 90.22 and sub-heading 9022.90.

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Issues: Whether an X-ray diffractometer used in the assessee's factory was classifiable under Tariff Heading 90.30 and sub-heading 9030.10, or under Tariff Heading 90.22 and sub-heading 9022.90.

Analysis: The goods were described as an apparatus in which an X-ray beam is focussed on the material and the diffracted rays are analysed to obtain information about the solid. On that description, the apparatus was held to be based on the use of X-rays. Since Tariff Heading 90.22 specifically covers apparatus based on the use of X-rays, including other X-ray apparatus, the classification claimed by the assessee under Heading 90.30 was found unsustainable.

Conclusion: The X-ray diffractometer was held classifiable under Tariff Heading 90.22 and sub-heading 9022.90, and not under Tariff Heading 90.30 and sub-heading 9030.10, against the assessee.

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