1998 (7) TMI 363

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....e question involved herein is regarding the classification of polishing kit imported by the respondents herein. Initially, they were cleared under Tariff Heading 90.33 as spares for spectrometer. Later on the respondents filed a refund claim claiming exemption under Tariff Heading 90.27 as parts and accessories of spectrometer not otherwise specified. The original authority did not accept the clai....

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....special polishing compound. 4. 400 and 600 grinding compound. 5. Special camel hair brushes, and 6. KRS-5 polishing compound. We also note at this stage, the catalogue available at page 23 of the appeal papers, indicates crystal polishing kit as falling under "miscellaneous infra-red accessories". 4. In order to appreciate the Revenue's contention, we reproduce ground No. ....

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....the absence of separate value of these items, classification for the purpose of assessment has to be done under Section 19 of Customs Act, 1962 which provides classification of goods in such cases at the CTH, the item which attracts highest rate of duty. Hence, the impugned goods should be classified at CTH 3823 as chemical products and preparation of the chemical or allied industries not elsewher....