https://www.taxtmi.com/caselaws?id=88046 Imported certified reference materials and accessories for spectrometers were held not to fall within Heading 98.02 as laboratory chemicals. Chapter Note 3 to Chapter 98 limits that heading to chemicals, organic or inorganic, imported in prescribed packings and identifiable as meant solely for use as laboratory chemicals. The goods were metal discs and drillings prepared under laboratory conditions for use with spectrometers, and their scientific preparation did not alter their essential character. On that basis, they were outside Heading 98.02, and the Revenue's challenge to the assessee's classification failed. en-us Mon, 27 Oct 1997 00:00:00 +0530 Wed, 14 Sep 2011 16:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88046 Imported certified reference materials and accessories for spectrometers were held not to fall within Heading 98.02 as laboratory chemicals. Chapter Note 3 to Chapter 98 limits that heading to chemicals, organic or inorganic, imported in prescribed packings and identifiable as meant solely for use as laboratory chemicals. The goods were metal discs and drillings prepared under laboratory conditions for use with spectrometers, and their scientific preparation did not alter their essential character. On that basis, they were outside Heading 98.02, and the Revenue's challenge to the assessee's classification failed. Case-Laws Customs Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88046