Classification of certified reference materials for spectrometers upheld with customs exemption, following the Tribunal's earlier view on identical goods.

Imported certified reference materials for spectrometers were held classifiable under sub-heading 9027.30 with the benefit of Notification No. 79/93-Cus. The Tribunal followed its earlier decision involving the same importer and identical goods, where it had already found no merit in the Revenue's challenge. On that basis, it saw no reason to depart from the prior view and left the lower authority's classification and exemption findings undisturbed, resulting in rejection of the Revenue's appeal.

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Issues: Whether the imported certified reference materials for spectrometers were classifiable under sub-heading 9027.30 with the benefit of exemption Notification No. 79/93-Cus.

Analysis: The Tribunal noted that in an earlier appeal concerning the same importer and identical goods, it had already held that there was no merit in the Revenue's challenge. Following that decision, the Tribunal found no reason to take a different view in the present matter.

Conclusion: The Revenue's appeal was rejected, and the classification and exemption granted by the lower authority were left undisturbed.

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