https://www.taxtmi.com/caselaws?id=441438 Customs tariff classification of imported scientific instruments turned on their actual function and the evidence on record. The spectrophotometer was held to measure colour properties in the optical range, and the twin vision scanner was treated as capturing spectral composition and converting colour data into digital form, so the importer's classification was upheld and the residual objection under Chapter Note 5(E) was rejected. The analyzer mastersizer was accepted as laboratory equipment used for particle-size measurement and analysis, so classification under the residual heading was set aside in favour of the specific heading. The governing principle stated that a specific tariff description prevails over a residual entry when the goods squarely fit that description. en-us Mon, 07 Aug 2023 00:00:00 +0530 Tue, 08 Aug 2023 22:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441438 Customs tariff classification of imported scientific instruments turned on their actual function and the evidence on record. The spectrophotometer was held to measure colour properties in the optical range, and the twin vision scanner was treated as capturing spectral composition and converting colour data into digital form, so the importer's classification was upheld and the residual objection under Chapter Note 5(E) was rejected. The analyzer mastersizer was accepted as laboratory equipment used for particle-size measurement and analysis, so classification under the residual heading was set aside in favour of the specific heading. The governing principle stated that a specific tariff description prevails over a residual entry when the goods squarely fit that description. Case-Laws Customs Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441438