https://www.taxtmi.com/caselaws?id=85814 An imported dual beam variable wavelength UV detector for liquid chromatography was classified as complete scientific equipment under Tariff Item 90.25, not as a spare under Tariff Item 90.29(1). Technical material showed the detector was the principal equipment in the chromatography system, while the pump, injector and analyser column were supporting accessories. The literature also indicated that the item had spectrophotometer capabilities and more appropriately retained its own technical identity rather than being treated as a spare part. The classification therefore followed the item's essential character and function. en-us Fri, 20 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85814 An imported dual beam variable wavelength UV detector for liquid chromatography was classified as complete scientific equipment under Tariff Item 90.25, not as a spare under Tariff Item 90.29(1). Technical material showed the detector was the principal equipment in the chromatography system, while the pump, injector and analyser column were supporting accessories. The literature also indicated that the item had spectrophotometer capabilities and more appropriately retained its own technical identity rather than being treated as a spare part. The classification therefore followed the item's essential character and function. Case-Laws Customs Fri, 20 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85814