https://www.taxtmi.com/caselaws?id=74616 Imported silica cells and a cycle timer supplied with a spectrophotometer were treated as parts and accessories of the instrument because they were essential to its functioning and suitable for use solely or principally with it. Applying the earlier approach to quartz or glass cells, the silica cells were classifiable under Heading 90.25(1) rather than Heading 70.17/18. The cycle timer, identified as an integral component fitted into the main instrument and necessary for mechanical operation, was classifiable under Item 90.28(4) read with 90.25 rather than Heading 91.01/11. The classification appeal therefore succeeded. en-us Fri, 02 Mar 1984 00:00:00 +0530 Thu, 09 Jun 2011 18:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74616 Imported silica cells and a cycle timer supplied with a spectrophotometer were treated as parts and accessories of the instrument because they were essential to its functioning and suitable for use solely or principally with it. Applying the earlier approach to quartz or glass cells, the silica cells were classifiable under Heading 90.25(1) rather than Heading 70.17/18. The cycle timer, identified as an integral component fitted into the main instrument and necessary for mechanical operation, was classifiable under Item 90.28(4) read with 90.25 rather than Heading 91.01/11. The classification appeal therefore succeeded. Case-Laws Customs Fri, 02 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74616