Spectrometer accessory classification: polishing kit treated as a complete kit and not as chemical products under customs tariff.

Imported polishing kit for a spectrometer was required to be classified as a complete accessory kit, not by isolating its chemical constituents. Because the kit was designed for the efficient functioning of the spectrometer, it fell under Tariff Heading 90.27 as parts and accessories of the instrument, and not under Tariff Heading 38.23 as chemical products. The argument based on Section 19 of the Customs Act, 1962 was rejected on the facts, since the presence of polishing compounds did not warrant shifting the classification to Chapter 38. The assessee's classification was sustained and the Revenue's appeal failed.

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Issues: Whether the imported polishing kit was classifiable as parts and accessories of a spectrometer under Tariff Heading 90.27 of the Customs Tariff Act, 1975, or as chemical products under Tariff Heading 38.23 of the Customs Tariff Act, 1975.

Analysis: The polishing kit had to be assessed as a complete kit and not by isolating its chemical constituents. Its composition showed that it was intended for efficient functioning of the spectrometer, and the mere presence of polishing compounds and allied materials did not justify classification as chemical products. The contention based on Section 19 of the Customs Act, 1962 was rejected on the facts, as the kit was not treated as an item whose classification could be shifted merely because some components attracted a different tariff description.

Conclusion: The kit was correctly classified with the spectrometer as parts and accessories, and not under Chapter 38. The Revenue's appeal failed and the assessee's classification was sustained.

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