https://www.taxtmi.com/caselaws?id=165908 Quartz cell and glass cell sets imported as spares for a spectrophotometer were held to be specialised accessories, not general laboratory glassware, because they were highly matched to the instrument and performed confined optical functions with it. With Heading 70.17/18 excluded, classification followed the heading of the main instrument under Note 2 to Chapter 90 of the Customs Tariff Act, 1975, so the sets fell under Heading 90.25(1). en-us Mon, 13 Dec 1982 00:00:00 +0530 Tue, 19 Aug 2014 15:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165908 Quartz cell and glass cell sets imported as spares for a spectrophotometer were held to be specialised accessories, not general laboratory glassware, because they were highly matched to the instrument and performed confined optical functions with it. With Heading 70.17/18 excluded, classification followed the heading of the main instrument under Note 2 to Chapter 90 of the Customs Tariff Act, 1975, so the sets fell under Heading 90.25(1). Case-Laws Customs Mon, 13 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165908