https://www.taxtmi.com/caselaws?id=91640 Imported polishing kit for a spectrometer was required to be classified as a complete accessory kit, not by isolating its chemical constituents. Because the kit was designed for the efficient functioning of the spectrometer, it fell under Tariff Heading 90.27 as parts and accessories of the instrument, and not under Tariff Heading 38.23 as chemical products. The argument based on Section 19 of the Customs Act, 1962 was rejected on the facts, since the presence of polishing compounds did not warrant shifting the classification to Chapter 38. The assessee's classification was sustained and the Revenue's appeal failed. en-us Thu, 09 Jul 1998 00:00:00 +0530 Wed, 19 Oct 2011 18:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91640 Imported polishing kit for a spectrometer was required to be classified as a complete accessory kit, not by isolating its chemical constituents. Because the kit was designed for the efficient functioning of the spectrometer, it fell under Tariff Heading 90.27 as parts and accessories of the instrument, and not under Tariff Heading 38.23 as chemical products. The argument based on Section 19 of the Customs Act, 1962 was rejected on the facts, since the presence of polishing compounds did not warrant shifting the classification to Chapter 38. The assessee's classification was sustained and the Revenue's appeal failed. Case-Laws Customs Thu, 09 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91640