https://www.taxtmi.com/caselaws?id=86605 Imported research laboratory fermenters were treated as apparatus for cell growth and cultivation, with sterilisation only an initial preparatory step, so they did not fall under the tariff description for medical, surgical or laboratory sterilisers. They were also not classifiable as instruments or apparatus for analysis of physical or chemical phenomena, because their function was to safeguard and grow biological specimens rather than to perform analytical testing. In the absence of a more specific applicable heading, classification under the residuary heading 84.79 was upheld. en-us Thu, 27 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86605 Imported research laboratory fermenters were treated as apparatus for cell growth and cultivation, with sterilisation only an initial preparatory step, so they did not fall under the tariff description for medical, surgical or laboratory sterilisers. They were also not classifiable as instruments or apparatus for analysis of physical or chemical phenomena, because their function was to safeguard and grow biological specimens rather than to perform analytical testing. In the absence of a more specific applicable heading, classification under the residuary heading 84.79 was upheld. Case-Laws Customs Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86605