TaxTMI 
TaxTMI 
2023 (8) TMI 417
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....ondents had imported the following items: Sl. No. Description of Goods Qty. Classification of goods sought by appellant Classification Applied for assessment 1. Eye One Basic Pro EOBAS(spectrophotometer) Equipment for use in ceramic industry. 1 90273020 90279090 2. Twin vision scanner spectral dedicated for color management for digital printing support. 1 84716050 84439990 3. Ink Tester (for use in ceramic industry) 1 90268090 90248090 4. Analyzer mastersizer (for use in ceramic industry) 1 90278090 90318000 2.1 This classification sought by the respondents was changed by the assessing officer, resulting in a payment of duty of Rs. 10,13,647/-. The Respondents req....
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....o exactly measure the properties of colours. Hence this equipment is considered as quality control equipment/testing equipment." 3.1 Commissioner (Appeals) has observed that, since the goods are described as Spectrophotometer by the Chartered Engineer and Spectrophotometer are specifically covered under 90273020, and the same should be classified under that sub heading. Heading 9027 reads as follows: "9027 Instruments and apparatus for physical or chemical analysis (for example Polarimeters, Refractometers. Spctrometers, Gas or Smoke Analysis apparatus): Instruments and Apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; Instruments and Apparatus for measuring or checking quantities o....
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....hines for processing such data, not elsewhere specified or included" The Chartered Engineer has described the goods as follows: " The function of Twin vision Scanner Hyspectral is to capture the spectral composition of any point/section of the scanned object. With this system it is possible to obtain the intensity of the colour distribution at different wavelength for every measured point. Hence, this equipment is a measuring / testing equipment which is used for quality control in manufacturing unit." 4.1 The Commissioner (Appeals) has observed that these goods in the nature of scanner and therefore classifiable under Heading 84716050. He has observed that these goods provide input to another machine loaded with software "Tw....
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....n. In this background, we do not find any merit in the appeal filed by the revenue on the ground that no processing is done by the machine. The appeal filed by revenue on this count is rejected. 5. The respondents have challenged classification of item No. 4 of the lable in the cross objection filed by them. The Chartered Engineer describes the following products as follows: "The Analyser Mastersizer is used as laboratory measuring equipment which measures the size of the particles in any liquid or solution and gives the analysis report on the size of the particle alongwith the percentage data. Hence this is a measuring equipment / quality control equipment." 5.1 The Commissioner (Appeals) has held that the 2 headings being c....