2007 (3) TMI 258

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....2.19 as claimed by the Department or whether the said apparatus is classifiable as Spectrometer under sub-heading 9027.30 being an apparatus for physical or chemical analysis. 3. To decide the above question, we quote hereinbelow the following Heading of Chapter 90 of the Customs Tariff Act, 1975 which reads as under : "CHAPTER 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENT AND APPARATUS; PARTS AND ACCESSORIES THEREOF - Tariff Item Description of goods Rate of duty       Std. Prefnl. 9022   Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinar....

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....uring or checking quantities of heat, sound or light (including exposure meters); microtomes     9027.10 - Gas or smoke analysis apparatus 25% -- 9027.20 - Chromatographs and electrophoresis instruments 25% -- 9027.30 - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) 25% -- 9027.40 - Exposure meters 25% -- 9027.50 - Other instruments and apparatus using optical radiations (UV, visible, IR) 25% -- 9027.80 - Other instruments and apparatus 25% -- 9027.90 - Microtomes; parts and accessories 25% --" 4. The assessee imported Fully Automated Sequential X-ray Spectrometer from M/....

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.... to headings which provide general description. According to the assessee, under Heading 90.27 the above item Spectrometer has been, mentioned without any qualification regarding the source material and, therefore, the Spectrometer is based on optical source, the X-ray source was immaterial as Spectrometer per se was classifiable under sub-heading 9027.30. Before us, the assessee submitted, in the alternative, for the first time, that the above Fully Automated Sequential X-ray Spectrometer could fall under sub-heading 9027.80 as Special Apparatus. 7. We have gone through the literature/brochure concerning Fully Automated Sequential X-ray Spectrometer. We find from the brochure that the above System which is imported by the assessee is mu....