Tariff classification turns on true function, not a misleading label; infra-red radiometer classified as a measuring instrument.

Imported SC 1000 ThermaCam IR Focal Plane Array Radiometer was classified by reference to its true technical function, not its commercial description. Product literature and the manufacturer's clarification showed it was an infra-red radiometer used for measuring temperature, thermal analysis and radiant energy through infrared radiation, and that calling it a camera was a misnomer because it did not operate like a photographic camera. On that basis, the item was treated as a spectrometer or similar instrument using optical radiations and was classifiable under Heading 9027.30, not under Heading 9006.59.

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Issues: Whether the imported SC 1000 ThermaCam IR Focal Plane Array Radiometer SN-17 was correctly classifiable under Heading 9027.30 as an instrument for measuring or checking heat and thermal radiation, or under Heading 9006.59 as a camera.

Analysis: The product literature and technical material showed that the equipment was an infra-red radiometer based on focal plane array technology used for measuring temperature and thermal analysis through infrared radiation. The decisive factor was the manufacturer's clarification that describing the system as a camera was a misnomer and that it did not function like a normal photographic camera, as it did not use film or flash lamps and was designed for measurement of radiant energy and thermal imaging. On that basis, the equipment was held to answer the description of a spectrometer/spectrophotometer or similar instrument using optical radiations rather than a photographic camera.

Conclusion: The item was correctly classifiable under Heading 9027.30 of the Customs Tariff Act, 1975 and not under Heading 9006.59.

Final Conclusion: The appeal succeeded and the classification adopted by the appellant was accepted, resulting in relief in favour of the importer.

Ratio Decidendi: For tariff classification, the true nature and principal function of the imported equipment, as shown by its technical characteristics and manufacturer's description, prevails over a misleading commercial label such as "camera".

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