https://www.taxtmi.com/caselaws?id=91612 Imported haemometer sets comprising comparator tubes, pipettes, a support and related parts were classified as a complete specialised instrument for blood testing, not as mere laboratory glassware. Chapter 70 covers glassware and excludes articles falling within Chapter 90, and the product literature showed the goods were designed for a specific medical testing function rather than general laboratory use. On that basis, the goods were held classifiable under Heading 90.27 as instruments and apparatus for physical or chemical analysis, and not under Chapter 70 / Heading 70.17. The Revenue's challenge failed. en-us Tue, 31 Mar 1998 00:00:00 +0530 Wed, 19 Oct 2011 16:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91612 Imported haemometer sets comprising comparator tubes, pipettes, a support and related parts were classified as a complete specialised instrument for blood testing, not as mere laboratory glassware. Chapter 70 covers glassware and excludes articles falling within Chapter 90, and the product literature showed the goods were designed for a specific medical testing function rather than general laboratory use. On that basis, the goods were held classifiable under Heading 90.27 as instruments and apparatus for physical or chemical analysis, and not under Chapter 70 / Heading 70.17. The Revenue's challenge failed. Case-Laws Customs Tue, 31 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91612