Chemical analysis classification accepted for ozone aging tester; residuary heading rejected and customs notification benefit applied.

The ozone aging tester was held to be classifiable under Tariff Sub-heading 9027.80 as an instrument for chemical analysis because its essential function was admitted to be chemical analysis, and the catalogue showed that the microprocessor only assisted in calculation, analysis and control of measurements. The Revenue's objection that the instrument performed additional functions was not substantiated, and the residuary heading was rejected. On that basis, the article was treated as falling within the claimed tariff entry and the benefit of Notification No. 311/86-Cus was available.

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Issues: Whether the ozone aging tester was classifiable under Tariff Sub-heading 9027.80 as an instrument for chemical analysis and, if so, whether the appellant was entitled to the benefit of Notification No. 311/86-Cus.

Analysis: The instrument was admitted to perform chemical analysis, and the objection that it also performed additional functions was not supported by any effective elaboration. The catalogue description showed that the microprocessor only assisted in calculation, analysis, and control of measurements, without displacing its essential character as an instrument for chemical analysis. On that basis, the article answered the description of Tariff Sub-heading 9027.80 rather than the residuary heading suggested by the Revenue.

Conclusion: The ozone aging tester was classifiable under Tariff Sub-heading 9027.80 and the appellant was entitled to the benefit of Notification No. 311/86-Cus.

Final Conclusion: The impugned order was set aside and the appeal succeeded with consequential relief.

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