9911796707
|
Home
Issues Involved:
Classification of imported items under chapter sub-heading 8471.91 or 9027.80 as claimed by the appellant. Detailed Analysis: 1. The appeal was filed against the decision of the Commissioner of Customs (Appeals), Mumbai regarding the classification of imported items of "Gel Documentation and Image Analysis System." The appellant claimed classification under chapter sub-heading 9027.80, while the lower authorities classified it under 8471.91. The appellant imported the items and filed the bill of entry under 9025.80, providing a technical note describing the purpose of the product for DNA and protein analysis. 2. The adjudicating authority highlighted that the imported instruments did not state they could be used for physical or chemical analysis. Both lower authorities classified the product under 8471.91. The appellant's counsel argued that the purpose of the product was for DNA and RNA analysis, pleading for exemption. The counsel for the respondent reiterated the findings of the lower authority. 3. Upon reviewing the orders, it was noted that the adjudicating authority did not consider the analysis function of the product. The technical note provided details of the analysis done by the product, aligning with chapter sub-heading 9027.80 for instruments and apparatus for physical or chemical analysis. The contrasting chapter sub-heading 84.71 pertained to data processing machines, not applicable in this case. 4. The literature, HSN note, and technical note clarified that the product analyzed DNA and RNA molecules through electrophoresis instruments. The product's function of analyzing solutions, proteins, amino acids, plasma, and studying polymerization phenomena supported its classification under chapter sub-heading 9027. The impugned order was deemed incorrect, and the goods were classified under chapter sub-heading 9027, allowing the appeal with consequential relief as per the law.
|
