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Issues:
Classification of imported items under Customs Tariff Act, 1975 - Whether 'Blood Counting Chambers' and 'pipettes' should be treated as laboratory glassware or medical diagnostic pathological instruments under Tariff Entry 90.17/18. Detailed Analysis: 1. The appellant imported items described as parts of complete haemocytometers, asserting them to be medical and diagnostic pathological instruments. The Department assessed them under Tariff Entry 70.17/18 as 'laboratory glassware', contrary to the appellant's claim that they fell under Tariff Entry 90.17/18 as medical instruments. 2. The appellant provided evidence from medical dictionaries, hospital certificates, and technical data to support their claim. They argued that the items were specialized appliances for blood counting, not simple glassware. The lower authorities did not accept this, leading to the appeal. 3. During the hearing, the appellant presented technical literature and physical samples to demonstrate the specialized nature of the items. They highlighted the precision and technology involved in making the blood counting chambers, emphasizing their use for blood testing purposes. 4. The Department argued that the items were merely glass slides and tubes without any inherent pathological function. They referred to Explanatory Notes stating that laboratory glassware included various glass articles in general use, including pipettes, which supported their classification under Tariff Entry 70.17/18. 5. The Tribunal carefully considered the contentions and examined the technical literature and physical samples. They found that the blood counting chambers were not plain glass slides but specialized instruments with specific functions for blood counting. The Tribunal noted the precision and technology involved in their making, supporting their classification as medical appliances. 6. The Tribunal observed that the items were imported as a set, with specific quantities of pipettes for each chamber, indicating their intended use as haemocytometers. Had they been imported as a complete set in a box, they would have been treated as such. Thus, the Tribunal concluded that the items should be classified as haemocytometers under Tariff Entry 90.17/18. 7. Consequently, the Tribunal allowed the appeal and directed appropriate action based on the classification of the items as medical appliances falling within the ambit of Tariff Entry 90.17/18 of the Customs Tariff.
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