9911796707
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Issues:
Classification of imported X-ray Spectrometer under sub-heading 9027.30 or 9022.19 of the CTA 1975/CET 1985. Analysis: 1. The appeal challenged the order-in-appeal where the Commissioner allowed the appeal filed by the importer, classifying the X-ray Spectrometer under sub-heading 9027.30. The importer argued for reassessment under sub-heading 9027.30, citing Rule 3(a) of the Interpretative Rules favoring specific headings over generic ones. 2. The Commissioner considered the essential character of the equipment, focusing on whether its X-ray source or function as a Spectrometer was more defining. The Commissioner applied Rule 3(c) of the Interpretative Rules, preferring the heading that appears last, which in this case was 90.27. The Commissioner found the equipment equally classifiable under both headings but leaned towards 90.27 due to Rule 3(c). 3. The Revenue appealed, contending that the X-ray Spectrometer should be classified under sub-heading 9022.19 as it falls under apparatus based on the use of X-rays, as per HSN Notes. The Revenue argued that heading 9027 excludes X-ray apparatus and that Rule 3(c) should not apply in this case. 4. The Tribunal analyzed the arguments, referring to Section XVIII of HSN, and found that the X-ray Spectrometer should be classified under sub-heading 9022.19 as apparatus based on the use of X-rays. The Tribunal distinguished cited case laws, noting they were not applicable to the present case. The Tribunal upheld the Revenue's appeal, setting aside the Commissioner's order and classifying the goods under 9022.19 of the CTA 1975.
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