TaxTMI 
TaxTMI 
1996 (1) TMI 180
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....ded in these components. 4. The Department has classified it as under Heading 90.07 of C.T.A. [1975] as Camera but it was his contention that it was required to be classified under Heading 90.11/12 as a component of Micro-photographic apparatus. 5. It was his submission that the consignment consisted of Microscope tube with objective and wide field I.Ps. Microscope adaptor, cable release and the body of Yashica camera with batteries invoiced as Micro-photographic apparatus without Microscope body. 6. It was incorrect to classify the camera body and cable release separately under Heading 90.07 because it cannot function as camera independently without lense. 7. He would like to draw attention to their product bulletin....
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....sually specially designed for this purpose), or of a conventional microscope to which a conventional photographic or cinematograph camera can be temporarily fixed by means of a simple attachment." 10. Learned DR stated that the various components other than Yashica camera have been classified under 90.11/12 but Yashica camera is not a part of this assembly. It has been ordered separately, is of a separate make, is a camera like any other camera. The fact that lense has not been imported alongwith it does not make any difference as according to interpretation of Rule 2(a) itself, any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished. It has all the essential features of ....
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....used independently as well as with the microscope cannot be considered as one suitable for use solely or principally with the microscope. The Interpretative Rule 2(a) also does not help the appellants inasmuch as any reference in a heading to an article is to be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article and therefore, a camera without a lense (but to which inter-changeable lense could be fitted) will also have to be classified under the same heading as the camera itself. 17. At the same time, the Explanatory Note to CCCN 90.11 covers microscopes for microphotography and microcine....