https://www.taxtmi.com/caselaws?id=74880 A specially designed glass anode vessel with diaphragm, fitted with semi-permeable membranes and platinum foil electrodes, used with an Automatic Carbon Analyser System, was treated as a part or accessory of an analyser rather than as an ordinary article of glass. Because parts or accessories used solely or principally with apparatus under Heading 90.28 fall under Heading 90.29(1), the classification had to follow the principal analytical apparatus. The goods were therefore classifiable under Heading 90.29(1) read with Headings 90.28(4) and 90.25, and not under Heading 70.21. en-us Fri, 03 Jun 1988 00:00:00 +0530 Mon, 13 Jun 2011 11:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74880 A specially designed glass anode vessel with diaphragm, fitted with semi-permeable membranes and platinum foil electrodes, used with an Automatic Carbon Analyser System, was treated as a part or accessory of an analyser rather than as an ordinary article of glass. Because parts or accessories used solely or principally with apparatus under Heading 90.28 fall under Heading 90.29(1), the classification had to follow the principal analytical apparatus. The goods were therefore classifiable under Heading 90.29(1) read with Headings 90.28(4) and 90.25, and not under Heading 70.21. Case-Laws Income Tax Fri, 03 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74880