2025 (4) TMI 527

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....ld the classification of 'Carbon and Sulphur Analyzer CS-800', imported by the appellant, under CTH 90271000 by treating it as 'Gas or Smoke analysis apparatus'. The Commissioner (Appeals) has examined the findings of the Original Adjudicating Authority and held that it is primarily a gas analyzer because when the metal samples are burnt in the apparatus, it releases gas, which is captured by the sensors and thereafter, they analyze the same. Therefore, it is akin to 'gas or smoke analysis apparatus'. 2. Learned Advocate is mainly contesting its classification on the ground that the product is not analyzing the gas content of various combustible gases, etc., and in fact, it is determining the element content like Carbon and Sulphur, whic....

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....ty, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes'. CTH 9027.10 specifically covers 'Gas or smoke analysis apparatus'. In the HSN, the gas or smoke analysis apparatus has been described as under : - "(8) Gas or smoke analysis apparatus - These are used to analyse combustible gases or combustion by-products (burnt gases) in coke ovens, gas producers, blast furnaces, etc., in particular, for determining their content of carbon dioxide, carbon monoxide, oxygen, hydrogen, nitrogen or hydrocarbons. Electrical gas or smoke analysis apparatus are mainly for determining and measuring the content of the followin....

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....not the presence of carbon dioxide or sulphur dioxide gas in the metal. Therefore, we find this particular equipment is not classifiable under CTH 90271000. We also note that different types of analysers have been imported through different ports and they have been classified under many headings including CTH 90279090 & 90278090. From perusal of the same, we also notice that those equipments, which are specifically meant for analysing gases like SOX/NOX i.e., sulphur dioxide and nitrous oxide, etc., are getting classified under CTH 90271000, whereas, other kinds of analysers are getting classified under CTH 90278090. 7. As far as the argument that appellants themselves have started classifying the product under CTH 90271000 and therefore....