TaxTMI 
TaxTMI 
TaxTMI 
2007 (7) TMI 52
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....d Sequential X-ray Spectrometer and the fact that the Spectrometer incorporated computer with software as integral part thereof. The remand was made with a rider to the effect that any opinion expressed by the Court with reference to the catalogue should not be treated as conclusive. It further appears from the Apex Court's judgment that the assessee raised alternative claim for classification of the apparatus under SH 9027.80 before the Apex Court. Without expressing any opinion on this aspect, their Lordships have observed that this tribunal can also consider the said claim of the assessee. 2. The relevant Tariff Heading (with Sub-Headings) are reproduced below: (a) Heading 90.22: Heading No. Sub-heading No. Description of article (1) (2) (3) 90.22 Apparatus based on the use of X rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and ot....
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....ntial X-ray Spectrometer. It mentions, inter alia, the following features of the apparatus :- (a) Wide range of analytical applications from bulk through thin film; (b) Fully automated qualitative analysis; (c) High sensitive analysis from 9F through 92U [F & U stand for the 2 elements Fluorine & Uranium respectively]. The applications listed in the catalogue indicates that the apparatus can he used for the analysis of steel & non-ferrous metals; cement, ceramics & refractories; chemicals & petroleum coal; electronic & magnetic materials; foodstuffs & agricultural produce; paper & pulp; environmental & forensic materials. The catalogue also gives an outline of the technique employed in the apparatus thus:- "Irradiating a sample with a beam of X-ray may induce secondary X-rays which are characteristic of the elements in the sample. By measuring the wavelength and intensity of these secondary (fluorescent) X-rays, a qualitative and quantitative analysis may be made of the sample. The elements from "F" through "U" may be analyzed in solids, powders or liquids". The catalogue further indicates that the apparatus incorporates a computer which automatically processes the spectra [o....
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.... with the above HSN Note specifically covers the spectrometer imported by the respondents for analytical purpose. She has also pointed out that X-ray apparatus has been specifically excluded from Heading 90.27 as per HSN Notes under the said Heading. She has underscored the need for applying HSN Explanatory Notes to a case of this nature, by relying on the Supreme Court's judgments in the cases of C.C.E., Shillong v. Wood Craft Products Ltd. - 1995 (77) E.L.T. 23 (S.C.) and C.C. (General), New Delhi v. Gujarat Perstorp Electronics Ltd. - 2005 (186) E.L.T. 532 (S.C.). 6. In his rejoinder, learned Counsel has fairly conceded that, as per HSN Notes, the subject goods can be classified under Heading 90.22 only. However, he argues, HSN Notes are not to be referred to, where the goods can be classified with reference to trade parlance as well as to Tariff entries read with Section Notes/Chapter Notes. 7.1 We have given careful consideration to the submissions. Admittedly, the spectrometer imported by the respondents is an apparatus based on the use of X-rays. Under Heading 90.22 of the CTA Schedule, apparatus based on the use of X-rays have been sub-divided, based on application. Those....
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....Notes, there being no dispute regarding alignment between classification of goods under the CTA Schedule and that under the Explanatory Notes to the Harmonized Commodity Description and Coding System (HSN, for short). hi this connection, we note that, in the case of Wood Crafts Products (supra), it was held by the Supreme Court that any dispute relating to Tariff classification must as far as possible be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff itself. In the case of Gujarat Perstorp Electronics (supra), the apex court referred to HSN Notes also for resolving a classification dispute, after noting that the view taken by the Court in Wood Crafts Products (supra) on the applicability of HSN Explanatory Notes had been reiterated in subsequent cases reported in 1997 (91) E.L.T. 13 (S.C.) and 2002 (142) E.L.T. 181 (Tri.). The apex court's ruling in the cited cases is to the effect that, where the classification of goods under the Tariff is aligned with the internationally accepted nomenclature found in the HSN, any dispute relating to classification must as far as possible be re....