https://www.taxtmi.com/caselaws?id=2152 The case involved the classification of an imported apparatus, a RIGAKU AUTOMATED SEQUENTIAL X-RAY SPECTROMETER, under the Customs Tariff Act. The dispute centered on whether it should be classified under Heading 90.22 for apparatus based on X-rays or Heading 90.27 for instruments for physical or chemical analysis. The Tribunal ruled in favor of the appellant, classifying the spectrometer under Heading 90.22 and Sub-Heading 9022.19, emphasizing that its use of X-rays for analytical purposes warranted this classification, setting aside the initial decision and allowing the appeal. en-us Tue, 10 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2152 The case involved the classification of an imported apparatus, a RIGAKU AUTOMATED SEQUENTIAL X-RAY SPECTROMETER, under the Customs Tariff Act. The dispute centered on whether it should be classified under Heading 90.22 for apparatus based on X-rays or Heading 90.27 for instruments for physical or chemical analysis. The Tribunal ruled in favor of the appellant, classifying the spectrometer under Heading 90.22 and Sub-Heading 9022.19, emphasizing that its use of X-rays for analytical purposes warranted this classification, setting aside the initial decision and allowing the appeal. Case-Laws Customs Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2152