TaxTMI 
TaxTMI 
2003 (2) TMI 263
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....laimed by them or under Heading No. 84.19 as machinery, plant, or laboratory equipment for the treatment of the materials by a process involving a change of temperature. 2. Shri V. Lakshmikumaran, learned Advocate, submitted that the Appellants manufacture Serological Water bath, Water Bath Rectangular, High temperature Water Bath, Paraffin wax Bath Incubator Universal Humidity Cabinet, Rotary Shaker, Laminar Flow cabinet vertical Autoclave; that the Revenue has classified all these products under Heading 8419 on the ground that all these products are based on processes which essentially involve a change of temperature. The learned Advocate, further, submitted that Heading 90.18 covers instruments and appliances used in medical, surgi....
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....ion are instruments and appliances used in medical/surgical sciences they are clearly covered by heading 90.18 and in terms of Note 1(l) to Section XVI these goods cannot be classified under Heading 84.19 even though these goods may be for the treatment of the materials by a process involving a change of temperature. The learned Advocate, further, mentioned that the Revenue can also not take the plea that Heading 84.19 also covers laboratory equipments which are for the treatment of materials by a process involving a change of temperature in view of Note 1(l) to Section XVI; that in view of specific Note 1(l) providing for exclusion of article of Chapter 90 from the purview of Section XVI heading 84.19 has to be read as laboratory equipment....
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....ants are not mentioned therein; that further, it has not been specifically provided that the laboratory equipments which are used for treating the material by the processes involving the change of temperature will not fall under Heading 84.19, if these are instruments and appliances used for medical or surgical sciences. He finally submitted that the functions of the goods in question as detailed in the Adjudication Order reveals that these equipments are used for treating the materials by the process involving change of temperature and there is nothing extra in these equipments to take them away from the purview of Heading 84.19. In the reply the learned Advocate mentioned that the autoclaves which have been mentioned in Explanatory Notes ....