TaxTMI 
TaxTMI 
2026 (9) TMI 1769
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....vt. Ltd., imported goods described as "INTEGRA MICROCUVETTEN, MICRO CUVETTE SEGMENT" and other allied items under Bill of Entry No. 9264810 dated 15.12.2018, out-of-charge being dated 28.12.2018. Identical goods were also cleared under 361 other Bills of Entry. The goods were self-assessed under CTH 9027 9090 and duty paid. The total assessable value of the goods was Rs.25,38,87,397/-. During Post Clearance Audit, the Department observed that the imported goods were cuvettes of a consumable/disposable nature and, therefore it appeared that it could not be treated as parts or instruments falling under CTH 9027 9090. It was alleged that the goods were more appropriately classifiable under CTI 3926 9099, attracting BCD of 15%, SWS of 10% and I....
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....ral components of the analyser and the analyser could function without them, they could not be regarded as "parts" of the instrument. Reliance was also placed upon the decision of the Tribunal concerning similar consumable laboratory products, wherein such products were held to be labware/consumables and not instruments classifiable under Heading 9027. A Show Cause Notice dated 18.12.2023 was thereafter issued. Upon adjudication, the declared classification under CTH 9027 9090 was rejected and the goods were ordered to be re-classified under CTI 3926 9099. The differential duty of Rs.2,49,69,513/- was confirmed under Section 28 of the Customs Act, 1962, along with applicable interest under Section 28AA. A redemption fine of Rs.2,00,00,000/-....
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....ransmission of light through the sample. Its dimensions, material and optical characteristics are therefore integral to the spectrophotometric analysis performed by the Analyzer. C. Spectrometry is the measurement of the interactions between light and matter, and the reactions and measurements of radiation intensity and wavelength. The spectrophotometer works by passing a light beam through a sample to measure the light intensity of a sample. These instruments are used in the process of measuring colour and used for monitoring colour accuracy throughout production. The Appellant accordingly submits that the impugned cuvettes are not ordinary sample containers but specially designed components intended for use with the Analyzer. ....
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....was placed on the distinction recognised in the HSN and judicial decisions between parts, accessories, sub-assemblies and consumables. B. Reliance was placed on Vanasthali Textiles Industries Ltd. Vs CCE, Jaipur, 2007 (10) TMI 303 (SC), followed in Madhav Marbles and Granites Ltd. Vs CCE, Salem, 2024 (8) TMI 592 (CESTAT Chennai), and Pragati Silicons Pvt. Ltd. Vs CCE, Delhi, 2007 (211) ELT 534 (SC), wherein the concept of a "part" was explained with reference to its being an integral element necessary for the functioning or completion of the principal article. Reliance was also placed on Deputy Commissioner v. Union Carbide India Ltd., (1976) 38 STC 198 (Ker.), and Annapurna Carbon Industries Co. Vs State of Andhra Pradesh, (1976) ....
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....ion analyser. B. Chapter 90 Note 2(b) provides that parts and accessories suitable for use solely or principally with a particular kind of machine, instrument or apparatus are to be classified with that machine, instrument or apparatus. The provision does not require permanent physical attachment. The relevant test is whether the goods are parts or accessories suitable for sole or principal use with the particular instrument. The subject goods accordingly merit classification under CTH 9027 9090. C. In CCE, Delhi v. Insulation Electrical (P) Ltd., 2008 (224) E.L.T. 512 (S.C.), the Hon'ble Supreme Court recognised that a part is an essential component of the whole, without which the whole cannot function. Applying this func....
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....sable" refers to the intended life or use-cycle, whereas "consumable" denotes an article that is used up, exhausted or physically or chemically consumed in operation. M/s. Meridien Industries Ltd. Vs Commissioner of Central Excise [2015 (325) E.L.T. 417 (S.C.)]. Thus, 'single use', 'short durability' or 'disposal after use' does not, by itself, preclude an article from being a part or accessory. Classification must be determined under GRI 1, the relevant tariff heading and the applicable Section and Chapter Notes, having regard to the goods' objective characteristics, function and sole or principal suitability for use with the machine. F. The principle that a specific tariff entry prevails over a general or residuary entry is well ....