TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 896
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....referred to as the "Applicant") is a Private Limited Company duly incorporated under the provisions of the Companies Act, 1956, having its registered office at Legend-Gold Leaf Premises 3/A,3rd Floor No: 3-4-559 to 566, Narayanaguda, Hyderabad, Telangana 500 029. 2.2 The Applicant is a subsidiary of Weiss Umwelttechnik GmbH, a leading German manufacturer of a wide range of equipment/products in the fields of environmental simulation, heating technology, and plant growth chambers. 2.3 The Applicant specializes in the sales, training, and service of the equipment manufactured by its parent company to various industries, including automotive, electronics, pharmaceuticals. These equipments are manufactured outside India and are regularly imported by the Applicant for domestic trading and training purposes. Import of Temperature Test Chambers: 2.4 The Applicant has been importing 'Temperature Test Chambers', and classifying the same under Heading 84.79 of the Customs Tariff as 'Machines and mechanical appliances having individual functions not specified or included elsewhere in this chapter'. About the product in question: 2.5 Temperature Test Chambers ....
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....perature - Exhibit - 2J Process Flow Chart on usage of Climatic Test Chambers: 2.9 The following flow chart provides detailed analysis on the usage and functions of the Climatic Test Chambers: 2.10 In view of the above, it is correct to state that the Temperature Test Chambers are devices/equipment designed for conducting physical analysis of products under various thermal conditions. Applicant's interpretation of Law/Facts 3.1 The Applicant submits that "Temperature Test Chambers are classifiable under Heading 90.27, specifically Tariff Item 9027 89 90 of the Customs Tariff as "Instrument and apparatus for physical analysis: Other Other". 3.2 Heading 90.27 covers 'Instruments and apparatus for physical or chemical analysis for example, polarimeters, refractometers, spectrometers, 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 of heat, sound or light (including exposure meters); microtomes'. Tariff Item INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLA....
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....er words, the viewing window enables the person conducting the test to analyse expansion or contraction of the specimen at a particular thermal level. 3.8 Further, the classification of "Temperature Test Chambers' under Chapter 90 of the Customs Tariff is also supported by the HSN to Chapter 90. 3.9 In the HSN, the General Note (I) to Chapter 90 specifically provides that this Chapter inter alia covers instruments and apparatus "for scientific purposes (laboratory research work, analysis, astronomy, etc.), for specialised technical or industrial purposes (measuring or checking, observation, etc.) or for medical purposes". Furthermore, the General Note (1) to Chapter 90 also specifically states that this chapter includes in particular "machines, instruments and appliances for testing materials". 3.10 The 'Temperature Test Chambers manufactured by the parent company of the Applicant are used for testing of products manufactured by various sectors including the automotive, electronics, pharmaceuticals. All these specified industries use the product in question to ensure that the automotive products, electronics equipment, medicines, medical equipment, etc. manufacture....
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....any also specify that the Chambers simulating environment using temperature and humidity control are classifiable under Heading 90.27 as "apparatus for physical examination". 3.13 In view of the above, the Applicant submits that Temperature Test Chambers are correctly classifiable under Heading 90.27 of the Customs Tariff. 3.14 Furthermore, it is pertinent to note that the High-precision Psychrometric Sensors that are fitted in the Temperature Test Chambers are also specifically covered in the Chapter 90. Heading 90.25 of the Customs Tariff reads as follows "Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments". 3.15 Since psychrometer, which is one of the components of Temperature Test Chambers, is specifically classifiable under Chapter 90, the Temperature Test Chambers are also correctly classifiable under Heading 90.27 as they perform the function of complete physical analysis of a given media/specimen. 3.16 Lastly, the Applicant submits that all the Temperature Test Chambers have the feature of controlling the temperature. However, based on the s....
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....c.) or for medical purposes. 6.3 Explanatory Notes to the Combined Nomenclature of the European Union specifically provides that sub Heading 9027 80 99 includes climatic testing cupboards/chambers wherein specimen are exposed to environmental conditions (specific temperature and humidity conditions) to test their service life, insulation, etc. Relevant EU Explanatory Note is provided at page 19 - 21 of the Compilation and snapshot of the relevant portion is reproduced below: 90278099 : Other This subheading includes climatic testing cupboards equipped with a pressure chamber, an electric heater, an air humidifier and an electric unit, in which electronic components are exposed to specific pressure, temperature and humidity conditions, simulating the influence's and environmental conditions occurring in their subsequent use, in order to test their service life, insulation, etc. 6.4 The subject goods in question also perform the identical function of testing and analysing specimen under sct temperature and humidity conditions. Therefore, merit classification under Heading 9027 as clear from the above EU Explanatory Notes. 6.5 On a combined reading of the Brus....
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.... it is submitted that Climate Test Chambers are correctly classifiable under Tariff Item 9027 89 90 of the Customs Tariff. Discussion and findings 7.1 I have carefully considered all the materials placed before me in respect of the subject goods. I have also examined the submissions made by the applicant during the personal hearing as well as the additional written submissions. Accordingly, I proceed to pronounce my ruling on the basis of the information available on record and within the framework of the applicable legal provisions. 7.2 At the outset, I find that the issue raised in the question in the Form CAAR-1 is squarely covered under Section 28H (2) of the Customs Act, 1962, being a matter related to classification of goods under the provisions of this Act. 7.3 Before deciding the issue, let me deliberate on the legal framework prescribed in Customs Tariff Act, 1975, Chapter/ Section notes along with HSN explanatory notes. As per Rule 1 of GRI, the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter N....
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....ortion of CTH 9027 is reproduced below for ease of reference: Subheading! Tariff Item Dash Description 9027 Instruments and apparatus for physical or chemical analysis (for example, Polari meters, refractometers, spectrometers, 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 of heat, sound or light (including exposure meters); microtomes 9027. 10 00 Gas or smoke analysis apparatus 9027 20 00 - Chromatographs and electrophoresis instruments 9027 30 - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR): 9027 50 - Other instruments and apparatus using optical radiations (UV, visible, IR): Other instruments and apparatus: 9027 89 -- Other: 9027 89 10 -- Viscometres 9027 89 20 --- Calorimetres 9027 89 30 --- Instruments and apparatus for measuring the surface or interfacial tension of liquids 9027 89 90 --- Other 7.8 It is noted that the H....
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....is evident that the Temperature Test Chamber qualifies as an apparatus for physical analysis. Heading 9027 of the First Schedule to the Customs Tariff Act, 1975, specifically covers instruments and apparatus for physical or chemical analysis. Accordingly, in terms of General Interpretative Rule 1 (GIR 1) read with the HSN Explanatory Notes, the subject goods, namely Temperature Test Chambers, merit classification under Heading 9027. Since there is no specific sub-heading for such goods under Heading 9027, they are appropriately classifiable under the residual entry i.c., 9027 89 90 (Other) of the First Schedule to the Customs Tariff Act, 1975. 7.11 I also place reliance on the decision of the Hon'ble CESTAT, Bangalore in VDO India Vs. CC - 2005 (186) ELT 408, wherein it was categorically held that "Climatic Test Cabinet Systems, which are equipment used to test the function of certain products during temperature variations, are correctly classifiable under sub-heading 9027.80." The Tribunal, while dealing with the classification issue, observed that although instruments or apparatus under Heading 9027 generally measure certain parameters, the scope of the heading is wider, a....