TaxTMI 
TaxTMI 
2026 (8) TMI 1403
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....LT System) imported in India which is intended to be used for cervical cancer screening to detect high-risk HPV types under Customs Tariff Act, 1975. 1.1. The applicant in their application, submitted as follows: STATEMENT OF RELEVANT FACTS HAVING A BEARING ON THE QUESTION (S) ON WHICH ADVANCE RULING IS REQUIRED 1.2. The application is being preferred by Becton Dickinson India Private Limited ('the Applicant'), a company incorporated in India under the provisions of the Companies Act, 1956 and having its corporate office located at 6th Floor, Signature Tower B, South City I, Gurugram, Haryana 122001, and has branch offices at multiple locations across India. The Applicant holds IEC No. 596004729 under Section 7 of the Foreign Trade (Development and Regulation Act), 1992. 1.3. The Applicant is engaged in importing and the distribution of medical devices, laboratory equipment, and diagnostic products that are used by healthcare institutions, clinical laboratories, the pharmaceutical industry and the general public. The Applicant import goods from outside India and thereafter, the said goods are distributed through its network of distributors to across PAN India us....
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....scent dyes, the instrument emits visible light in the range of approximately 460 nm to 670 nm, which is generated by high- intensity LEDs, which are then detected by CCD camera through specific emission filters. 1.10. For achieving the above analysis, the pre-warmed specimens are loaded onto the BD Viper(tm)LT System and are mixed with multiple chemicals in a pre-defined process which includes ferric oxide particles, acid to lower the pH and induce a positive charge on the ferric oxide, high pH elution buffer is added to recover the purified DNA. The prepared specimens are placed in sealed PCR tubes (contain amplification primers, fluorescent-labelled detector probe, heat-activated enzyme (Taq DNA polymerase), and other reagents necessary), where the amplification and detection occur and the onboard reader, based on the algorithm identified in the assay-specific reagent package, produces the result. A detailed product manual of the product is enclosed. 1.11. The instrument is a state-of-the-art, automated, real-time PCR-based diagnostic tool for the detection and genotyping of high-risk HPV types in cervical and self-collected vaginal specimens. Its intended use is for routin....
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....t by the Applicant is: Q.1 Whether BD Viper(tm) LT System imported by the Applicant merits classification under Customs Tariff Item ('CTI') 9027 50 90 or 9027 89 90 of the First Schedule of the Customs Tariff Act, 1975 ('Customs Tariff")? Q.2 What shall be the rate of BCD and Import IGST on the import of BD Viper(tm) LT System upon import of the product in India? 1.16. For the product BD Viper(tm) LT System to be imported by the Applicant in India, the proposed classification and Applicant's interpretation to reach to the proposed classification is discussed as under. 1.17. The import and export of goods into and out of India is regulated by the Customs Act. Section 12 of the Customs Act is the charging section which stipulates that duties of customs shall be levied on all goods imported into India or exported out of India at such rates as may be specified under the Customs Tariff. 1.18. Section 2 of the Tariff Act provides that the rates at which BCD shall be levied under the Customs Act are specified in two schedules, namely, the First Schedule and the Second Schedule. First Schedule of the Tariff Act deals with the applicable duty struc....
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.... classifiable under CTI 9027 50 90 1.24. It is reiterated that the BD Viper(tm)LT System ('the product') is used in clinical laboratories for vitro diagnostic (IVD) testing. It is designed for the automated extraction of nucleic acids from multiple specimen types as well as amplification and detection of target nucleic acid sequences by PCR technologies. 1.25. Upon the application of GRI 1, since the product is used in chemical analysis, the Applicant submits that the product may be classified is CTH 9027 which 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". The relevant extracts of Heading 9027 and Heading 9031 for the First Schedule (which are germane to the present discussion are reproduced below, and thereafter the Applicant has given their understanding of the classification. Heading, Sub- heading, Tariff Item ....
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.... Free 9031 49 00 -- Other 7.5% 9031 80 00 - Other instruments, appliances and machines 15% 9031 90 00 - Parts and accessories 7.5% Analysis of CTH 9027 1.26. The Heading 9027 falls in Section XVIII 'Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus', which deals generally with measuring, checking and precision instruments of various kinds. Within this scheme, Heading 9027 is one of the headings covering analytical instruments used for physical or chemical analysis and measurement. 1.27. The instruments under Heading 9027 could be logically grouped into four functional categories, as follows; (i) Instruments or Apparatus for physical or chemical analysis (ii) Instruments or Apparatus for measurement or checking of certain material properties (viscosity, porosity, expansion, surface or interfacial tension and similar properties); (iii) Instruments or Apparatus for measurement or checking of quantities of heat, sound or light; (iv) Instruments or Apparatus for microtomy - precise cutting of very thin sections for microscopic examination. ....
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....ical rotation of polarized light as it passes through optically active, often chiral, substances. 1.33. Thus, read together, instrument or apparatus can be any tool or machine or equipment or a compound instrument for undertaking chemical analysis (determining the chemical nature, identity or concentration) or physical process (evaluating the fundamental, non- chemical characteristics of materials). BD Viper(tm) LT System qualify as instruments or apparatus for chemical or physical analysis 1.34.BD Viper(tm) LT System is a diagnostic device to diagnose cervical cancer. The product is used in conjunction with in-vitro assay, which is an amplified DNA test designed for the qualitative detection of high-risk types of HPV (virus). The assay is intended to identify the presence of DNA from 14 high-risk HPV genotypes associated with cervical cancer and its precursor lesions. 1.35. The BD Viper(tm) LT System is an integrated analytical machine composed of a temperature control and heating sub-system, chemical DNA extraction module, onboard reader for amplification detection, and a main computer responsible for instrument control and calibration. The instrument autonomously per....
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.... if target DNA is amplified), enzymes (e.g., DNA polymerase, restriction enzymes for SDA, Taq polymerase for PCR), and other required chemical components. The plate of reaction wells/ tubes is sealed with a clear adhesive film by the robot and placed into the reader module. 1.40. Amplification and detection: Inside the reader module, the instrument runs either an SDA protocol or a PCR protocol. The reader has a Peltier heat block and a heated lid. For PCR, it repeatedly heats and cools the tubes (thermocycling) in steps that cause DNA strands to separate, primers to attach, and polymerase to copy the target DNA many times. If the target pathogen DNA is in the specimen, that specific segment will be copied over and over, increasing its amount to a level that can be easily detected. While the amplification is happening, the reader module also performs real-time fluorescent detection. After a complete run, the system shows a tube result showing the diagnostic answer showing whether the target pathogen's DNA was detected or not in that sample. 1.41. From the above process, and by application of GRI 1, it may be seen that the product performs chemical analysis on the specimen ....
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....olarimeters, Saccharimeters, Refractometers etc. The relevant item No. 33 at page XVIII-9027-6 (see below) specifically includes "Instruments and apparatus used in clinical laboratories for in vitro diagnostic testing ". "(33) Instruments and apparatus used in clinical laboratories for in vitro diagnostic testing. 1.45. The term 'in-vitro diagnostics' has been defined by World Health Organization (WHO) [https://www.who.int/health-topics/in-vitro-diagnostics accessed on 18 February 2026] as tests that can detect disease, conditions and infections. In-vitro simply means 'in glass', meaning these tests are typically conducted in test tubes and similar equipment, as opposed to in vivo tests, which are conducted in the body itself. In vitro tests may be done in laboratories, health care facilities or even in the home. The tests themselves can be performed on a variety of instruments ranging from small, handheld tests to complex laboratory instruments. They allow doctors to diagnose patients effectively and work to provide appropriate treatments. 1.46. The Applicant submits that the product does in-vitro diagnostic by extracting the vaginal specimens from h....
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....the product may also merit classification under CTI 9027 89 90 under the residuary heading. The product does not fall under CTH 9031 1.53. It is submitted that for the sake of completeness, the Applicant submits that while they had imported an earlier consignment under CTH 9031, however the Applicant based on internal deliberation understands that the product may not merit classification CTH 9031, based on following paragraphs. 1.54. It is submitted that the CTH 9031 is a residuary heading for "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter." From the very text of CTH 9031 it is clear that it covers those instruments, appliances or machines which are not covered elsewhere in this chapter. Further the Explanatory Notes also provides that this group does not include any instruments, apparatus, etc., falling in headings 90.01 to 90.12 or 90.15 to 90.30. 1.55. It is submitted that the product, BD Viper(tm) LT System is specifically covered under heading 9027 in as much as it is an instrument or apparatus for chemical analysis and also specifically covered as in-vitro diagnostic device, therefore it is excluded....
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....ons issued under the IGST Act, and are applicable for levying of import IGST as well. 1.52. For the ease of reference, the relevant entries applicable to CTH 9027 and CTH 9031 under Notification No. 9/2025-IT (Rate) dated 17 September 2025 ('IGST rate notification') are tabulated below for ease of reference; Schedule S. No. Chapter/ Heading/ Sub- heading/ Tariff item Description of goods Rate of IGST I 489 9027 Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis 5% II 576. 9027 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 [other than instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis] 18% III 580 9031 Measuring or checking instruments, appliances and machines, ....
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....dow, 373 III. 192, 25 N.E.2d 882, 883. Cambridge Dictionary Online Edn. relating to the teeth: a speech sound in which your tongue touches your front teeth Veterinary Black's Law Dictionary Revised 4th Edn. VETERINARIAN. - One who practices the art of treating diseases and injuries of domestic animals, surgically or medically. Tucker v. Williamson, D.C.Ohio, 229 F. 201, 210. Cambridge Dictionary Online Edn. connected with taking care of the health of animals: 1.55. From the above definition it may be seen that the four different terms represents the study of medical science, the term "medical' is a broad term pertaining, relating, or belonging to the study and practice of medicine, or the science and art of the investigation, prevention, cure, and alleviation of disease. The term "surgical' appears to be a sub set of the medical science involving surgical treatment. The other two term 'dental' and "veterinary' represents specific science which are relating to teeth and relating to animals respectively. 1.56. The phrases "medical, surgical, dental or veterinary' is also used in the context of certain specific devices under Headi....
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....T rate notification and therefore IGST rate should be 5%. PRAYER 1.63. In light of the above, the Applicant respectfully prays that Hon'ble Authority may be pleased to: i. Admit the instant application; ii. Rule upon the questions raised in application; iii. Hold that BD Viper(tm) LT System merits classification under CTI 9027 50 90 or CTI 9027 89 90 iv. Allow the Applicant to alter, amend or modify any of the aforesaid grounds or submissions made herein this application and make such additional submissions and such further additional documents in support of its submissions at the time of hearing of the said application. v. Allow an opportunity of hearing in person. 2. Comments of the Port Commissionerate: 2.1 The comments of the Jurisdictional port Commissionerate have been received vide letter dated 22.07.2026 from the Office of the Commissioner of Customs, Chennai -II (Import), Chennai and are as follows: 2.2. The matter has been examined with reference to the application, the technical literature furnished by the applicant, the provisions of the Customs Tariff Act, 1975, the General Rules for the Interpretation (GI....
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....ually meriting considerations. Accordingly, heading 9031 would prevail. 2.3.6. In view of the foregoing, it is concluded that the BD Viper(tm) LT System is appropriately classifiable under Customs Tariff Heading 9031. 2.4. Applicability of Concessional IGST 2.4.1. The applicant has also claimed the benefit of concessional Integrated Goods and Services Tax (IGST) at the rate of 5% under Entry No. 489 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate), which covers the sub heading " 9027 - Instruments and apparatus for medical, surgical, dental or on veterinary uses, for physical or chemical analysis" on the ground that the goods are classifiable under CTH 9027. 2.4.2. However it is submitted that the technical literature indicates that the BD Viper(tm) LT System is an In-Vitro Diagnostic (IVD) laboratory instrument intended for processing and analysing extracted biological specimens in a controlled laboratory environment. The equipment neither directly examines nor interacts with patients during any clinical diagnostic procedure and functions solely as a laboratory-based molecular diagnostic platform. Therefore, the subject item is not classifiable under unde....
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....m the Jurisdictional port Commissionerate and are as under: 4.3. The Applicant had filed the application for seeking before this Hon'ble Authority for seeking classification and import duties applicable on one of the products imported by them namely BD Viper(tm) LT System. 4.4. The Applicant appeared through their authorized representatives before this Hon'ble Authority on 29 July 2026 and submitted the synopsis and explained as to their understanding of the interpretation of law. On the same date the Applicant was emailed a copy of the reply dated 22 July 2026 containing the comments of the Port vis-a-vis the questions involved. In this letter, the Applicant are reiterating their submissions made during the PH and submitting their counter comments against the letter dated 22 July 2026. 4.5. It is submitted that on an earlier occasion the product was imported through Chennai Port under Heading 9031, but the Applicant believes that the product is classifiable under Heading 9027. Further there are no pending or concluded proceedings against the Applicant in respect of the product. Submissions made during the PH 4.6. The Applicant during the PH had explain....
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....the product performs chemical analysis of the specimen to identify whether the specimen has pathogen or not. Thereby the product clearly falls under Heading 9027 basis Rule I of General Rules of Interpretation (GRI). 4.14. The reference was also made to the Explanatory Notes to HSN, as follows; * HSN 9027 inter alia at S. No. 33 includes 'instruments and apparatus used in clinical laboratories for in vitro diagnostic testing' * HSN 9018 - the exclusion note (q) also specifies that the instruments and appliances used in laboratories to test blood, fluids, urine etc. whether or not such tests serve in diagnosis are excluded from HSN 9018 and included in HSN 9027. * HSN 9031 - this heading does not include any instruments, apparatus, etc., falling in headings 90.01 to 90.12 or 90.15 to 90.30. 4.15. The term 'in-vitro diagnostics' has been defined by World Health Organization as tests that can detect disease, conditions and infections. In-vitro simply means 'in glass', meaning these tests are typically conducted in test tubes and similar equipment, as opposed to in vivo tests, which are conducted in the body itself. The is theref....
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.... The judgments in Ascensia [Pg 39, 43], Aspen Diagnostics [Pg. 44], and Life Scan [Pg. 52] were relied upon to the similar effect. 4.22. The Applicant in the PH had submitted vide para 15 of the judgment in M/s Afga Healthcare India Pvt. Ltd. that the decisive criterion for medical use devices is their specific adaption, construction or design for professional medical or surgical use. This judgment is in the context of Heading 9018, however it clarifies the understanding of 'medical use' which is also specified in Entry 489 for the purpose of 5% rate as above. The product being designed for medical use therefore clearly attracts GST as per Entry 489. Submission against letter dated 22 July 2026 4.23. At Para I, Pg. 2 of the letter, it has been stated that "the fluorescence-based optical detection module constitutes only the final stage of the overall analytical workflow and does not represent the principal junction of the equipment" and that the "essential character of the system is derived from its capability to perform integrated molecular diagnostic processing, including sample preparation, nucleic acid extraction, amplification, and automated analytical checkin....
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.... by Heading 903 1. The letter dated 22 July 2026 is silent on the reason as to how the product falls under Heading 9031 except for the bare mention of Heading 9031. Likewise, the application of GRI 3 (c) is also erroneous. 4.29. In Welkin Foods C.Cus vs Welkin Foods 2026 (395) ELT 273 (SC), the Hon'ble Supreme Court quoting its earlier judgments clearly observed that GRI 1 are to be applied sequentially from Rule 1-4. The classification begins, and in most cases, ends at the first door: GRI 1. Therefore, the application of Rule 3 is not relevant when the goods by their description are classifiable under a particular Heading in terms of Rule 1 [para 36 of the judgment]. The letter dated 22 July 2026 is therefore erroneous on this count as well. A copy of the judgment is enclosed with this letter. BCD rate 4.30. The letter dated 22 July 2026 do not make any submissions with respect to BCD. The Applicant in view of their explanations above and in the application and the synopsis understands that the product is classifiable under CTI 9027 50 90 or CTI 9027 89 90 which inter alia attracts BCD of Free. IGST rate 4.31. At Para 2, Pg. 3 of the letter dated 22 July 2026, ....
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....ly is for 'medical use' and therefore attracts GST as per Entry 489 of Schedule I. 4.36. In view of the above, the Applicant understands that the product merits classification under CTI 9027 50 90 or CTI 9027 89 90 and merits BCD as "Free" and Import IGST as 5% under Entry 489. 5. Findings, Discussion & Conclusion: 5.1.1. Having examined the CAAR-1 application, the comments received from the jurisdictional Customs Commissionerate, the record of personal hearing, and rebuttal by the applicant dated 04.08.2026 and the applicable legal framework, I find the application to be valid in terms of the Customs Act, 1962 and the CAAR Regulations, 2021. I, therefore, allow the application and proceed to determine the Classification of BD Viper(tm) LT System imported in India which is intended to be used for cervical cancer screening to detect high-risk HPV types under Customs Tariff Act, 1975 on the basis of the information on record. The questions posed for advance ruling is: "Q.1. Whether BD Viper(tm) LT System imported by the Applicant merits classification under Customs Tariff Item ('CTI') 9027 50 90 or 9027 89 90 of the First Schedule of the Customs Tariff ....
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....sis; * Sample preparation; * Automated pipetting; * DNA extraction and purification using magnetic particles; * Polymerase Chain Reaction (PCR) amplification; and * Fluorescence-based detection for generation of analytical results. 5.2.5. The applicant has produced import licence No. IMP/IVD/2019/000175 dated 03.10.2022 issued by the Central Drugs Standard Control Organisation, under which the product is licensed as a Class A medical device to be used in conjunction with appropriate in vitro diagnostic (IVD) assays. 5.3. Statutory Framework 5.3.1. I note that Rule 1 of the General Rules of Interpretation (GRI) provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the succeeding provisions. The Hon'ble Supreme Court in Commissioner of Central Excise v. Simplex Mills Co. Ltd., 2005 (181) E.L.T. 345 (S.C.) held that the Rules are to be applied in sequence, that Rule 1 gives primacy to the terms of the headings read with the Section and Chapter Notes, and that only if no clear pi....
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....jurisdictional Commissionerate contends that the fluorescence-based optical detection module constitutes only the final stage of the overall analytical workflow and does not represent the principal function of the equipment; that the essential character of the system is derived from its capability to perform integrated molecular diagnostic processing, including sample preparation, nucleic acid extraction, amplification, and automated analytical checking; that in terms of Rule 1 of the General Rules for the Interpretation (GIR) read with the relevant Section Notes, Chapter Notes and the HSN Explanatory Notes to Chapter 90, the subject goods are not appropriately classifiable under Heading 9027, which primarily covers instruments whose principal function is optical or physical/chemical analysis; that as per Rule 3(b) of the GIR, the essential character of the composite machine is imparted by its integrated molecular processing and checking functions rather than by the fluorescence-based detection module; that consequently, the goods are more appropriately classifiable under Heading 9031, which covers other measuring or checking instruments, appliances and machines; that even if the g....
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....0 00 - Gas or smoke analysis apparatus 10% 9027 20 00 - Chromatographs and electrophoresis instruments Free 9027 30 - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) : 9027 30 10 --- Spectrometers Free 9027 30 20 --- Spectrophotometers Free 9027 30 90 --- Other Free 9027 50 - Other instruments and apparatus using optical radiations (UV, visible, IR): 9027 50 10 --- Photometers Free 9027 50 20 --- Refractometers Free 9027 50 30 --- Polarimeters Free 9027 50 90 --- Other Free - Other instruments and apparatus: 9027 81 00 -- Mass spectrometres Free 9027 89 - Other: 9027 89 10 --- Viscometres Free 9027 89 20 --- Calorimetres Free 9027 89 30 --- Instruments and apparatus for measuring the surface or interfacial tension of liquids Free 9027 89 90 --- Other Free 9027 90 - Microtomes; parts and accessories : 9027 90 10 --- Microtomes, including parts and accessories thereof 7.5% 9027 90 20 --- Printed circuit assemblies fo....
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....g - polarimeters, refractometers, spectrometers and gas or smoke analysis apparatus - and the extensive enumeration in the Explanatory Notes to heading 90.27 - saccharimeters, colorimeters, nephelometers, turbidimeters, absorptiometers, fluorimeters, densitometers, photometers, pH and rH meters, conductivity meters, electronic titration instruments, calorimeters, chromatographs and electrophoresis instruments - disclose a common characteristic. Each of these instruments is applied to a substance as it is presented to the instrument, and each determines some property or constituent of that substance. The analysis, in each case, consists in the examination and measurement of the substance itself. 5.5.3 The instrument before me does not work in that manner. On the applicant's own description, the specimen as presented is not the thing which the instrument examines. The specimen is placed into a specimen tube. Several such tubes (each representing one patient specimen) are held in a specimen rack in a grid. The rack is placed on the pre-warm heater, which gently heats the tubes for a set time. For SDA assays, this helps dissolve mucus and make the specimen uniform. For PCR assay....
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....tion. After a complete run, the system shows a tube result showing the diagnostic answer showing whether the target pathogen's DNA was detected or not in that sample. The instrument does not measure any property of the specimen. It creates a signal and then reads the signal it has created. 5.5.3.1. Nor is the output an analytical one. The instrument reports no composition, no concentration and no quantity. The tube result report, as described in Section 5.8.2 of the product manual, shows a positive or negative symbol against each specimen. The instrument compares the observed fluorescence against a criterion laid down in the assay-specific reagent package and reports whether that criterion has been met. That is the answering of a yes-or-no question. It is checking, and not analysis. 5.5.4. The applicant relies heavily upon the last of the enumerated item (Item No. 33) in the Explanatory Notes to heading 90.27, which states "Instruments and apparatus used in clinical laboratories for in-vitro diagnostic testing." In order to examine whether it is used in clinical laboratories for in-vitro diagnostic testing, reliance is made on Medical Devices Rules, 2017. According to ....
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.... diagnostic testing is not applicable in this case. 5.5.5. The applicant next relies upon the exclusion in the Explanatory Notes to heading 90.18, by which instruments and appliances used in laboratories to test blood, tissue fluids, urine and the like, whether or not such tests serve in diagnosis, are excluded from heading 90.18. I observe that the note directs such instruments to heading 90.27 only "generally". The office of that exclusion is to keep laboratory instruments out of heading 9018; it does not fix them in heading 9027 whether or not they answer the terms of that heading. Where a laboratory instrument does not perform physical or chemical analysis, it must find its place elsewhere within Chapter 90. 5.5.6. As regards the decision of the Hon'ble Tribunal in Bayer Pharmaceuticals Ltd. v. Commissioner of Customs, 2016 (331) E.L.T. 317 (Tri. - Mumbai), the goods there were a glucometer which drew blood and tested it to indicate blood sugar content, and the finding was that the testing of blood and its analysis for indicating blood sugar content is the outcome of a chemical analysis. That finding turns upon the determination of content, that is to say the quantity....
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....positive or negative result against it. The jurisdictional Commissionerate has described the function as automated analytical checking, and that description is borne out by the material on record. The instrument is a checking machine within the meaning of the heading. 5.6.4. As to the second, I have found in Part (F) above that the goods do not answer heading 9027. Heading 9018 is not available, laboratory instruments used to test material taken from the patient being excluded from that heading by its own Explanatory Notes. I have also considered the remaining headings of Chapter 90 and find that none of them describes these goods. The condition that the goods be not specified or included elsewhere in the Chapter is therefore satisfied. 5.6.5. The applicant contends that heading 9031 is a residuary heading, that resort to a residuary entry must be had with extreme caution and only as a last resort, and it relies upon Western India Plywoods Ltd. v. Collector of Customs, 2005 (188) E.L.T. 365 (S.C.) and Mauri Yeast India Pvt. Ltd. v. State of U.P., 2008 (225) E.L.T. 321 (S.C.). I accept the principle without reservation. Its requirement is that the specific entries be examined ....
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....riff Item Description of Goods Rate of duty 9031 MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS 9031 10 00 - Machines for balancing mechanical parts 7.5% 9031 20 00 - Test benches 7.5% - Other optical instruments and appliances: 9031 41 00 -- For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) Free 9031 49 00 -- Other 7.5% 9031 80 00 - Other instruments, appliances and machines 15% 9031 90 00 - Parts and accessories 7.5% 5.7.2. The impugned goods are neither machines for balancing mechanical parts (9031 10 00) nor test benches (9031 20 00), and they are not parts or accessories (9031 90 00). 5.7.3. The comparison, therefore, lies between the group of other optical instruments and appliances on the one hand and other instruments, appliances and machines (9031 80 00) on the other. 5.7.4. The test laid down is thus whether the impugned instrumen....