https://www.taxtmi.com/caselaws?id=448773 CESTAT Ahmedabad held that gas chromatograph equipment used for monitoring dissolved gas in mineral oil is classifiable under CTSH 9027 20 00 (chromatographs) rather than CTSH 9027 10 00 (gas analyzers). The tribunal determined that "gas" in gas chromatograph refers to the carrier gas, not the sample being analyzed. HSN explanatory notes include all types of chromatographs without excluding gas chromatographs. The classification was supported by US Customs Tariff sub-classification, manufacturer's invoice, and HS Committee decision from its 64th Session. The tribunal cited Delhi HC precedent establishing HS Committee opinions as having persuasive value and being ordinarily binding. The impugned order was set aside and appeal allowed. en-us Mon, 29 Jan 2024 00:00:00 +0530 Tue, 30 Jan 2024 08:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448773 CESTAT Ahmedabad held that gas chromatograph equipment used for monitoring dissolved gas in mineral oil is classifiable under CTSH 9027 20 00 (chromatographs) rather than CTSH 9027 10 00 (gas analyzers). The tribunal determined that "gas" in gas chromatograph refers to the carrier gas, not the sample being analyzed. HSN explanatory notes include all types of chromatographs without excluding gas chromatographs. The classification was supported by US Customs Tariff sub-classification, manufacturer's invoice, and HS Committee decision from its 64th Session. The tribunal cited Delhi HC precedent establishing HS Committee opinions as having persuasive value and being ordinarily binding. The impugned order was set aside and appeal allowed. Case-Laws Customs Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448773