https://www.taxtmi.com/caselaws?id=50975 Imported X-ray spectrometer goods were classified by applying the tariff scheme and HSN notes, with the essential character found in their use of X-rays rather than in their generic identity as a spectrometer. The HSN note for apparatus based on the use of X-rays expressly covers X-ray diffraction and X-ray spectrometry equipment used for examination of materials, so sub-heading 9022.19 was held to be the correct classification. Decisions relating to spectrometer accessories and polishing kits were treated as distinguishable because they did not concern classification of the X-ray spectrometer itself. The lower appellate authority's classification under sub-heading 9027.30 was set aside. en-us Fri, 13 Jul 2001 00:00:00 +0530 Tue, 21 Sep 2010 10:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50975 Imported X-ray spectrometer goods were classified by applying the tariff scheme and HSN notes, with the essential character found in their use of X-rays rather than in their generic identity as a spectrometer. The HSN note for apparatus based on the use of X-rays expressly covers X-ray diffraction and X-ray spectrometry equipment used for examination of materials, so sub-heading 9022.19 was held to be the correct classification. Decisions relating to spectrometer accessories and polishing kits were treated as distinguishable because they did not concern classification of the X-ray spectrometer itself. The lower appellate authority's classification under sub-heading 9027.30 was set aside. Case-Laws Customs Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50975