1995 (6) TMI 106 - AT - Customs

Summary

Issues Involved:
1. Classification of the imported product under the Customs Tariff Act, 1975.
2. Determination of whether the imported product is an accessory to a chromatograph.
3. Evaluation of the technical literature and evidence provided by the appellants.

Issue-wise Detailed Analysis:

1. Classification of the Imported Product:
The primary issue in this case is the classification of the imported product, referred to as "chromatographics-2." The appellants initially sought clearance under Chapter Heading 84.51/55 of the Customs Tariff Act, 1975. Subsequently, they claimed that the product should be classified under Heading 90.25(1) as an accessory to a chromatograph. The lower authorities, including the Assistant Collector and the Collector (Appeals), held that the product was correctly classified under Heading 84.51/55. The Tribunal affirmed this classification, noting that the product is a data processing machine and a powerful micro-processor, not an accessory to a chromatograph. The Tribunal emphasized that specific descriptions in tariff headings should be followed, and since the product fits the description under Heading 84.51/55, it should be classified accordingly.

2. Determination of Whether the Imported Product is an Accessory to a Chromatograph:
The appellants argued that chromatographics-2 is an accessory to a gas chromatograph, essential for its operation. They contended that the product provides data capture and analysis, making it integral to the chromatograph's functionality. However, the Tribunal found that the chromatograph already has a built-in micro-processor, and no evidence was provided to show how another micro-processor could be considered an accessory. The Tribunal also noted that the value of chromatographics-2 is almost equal to the value of the main machine, which is unusual for an accessory. Therefore, the Tribunal concluded that chromatographics-2 is not an accessory to the chromatograph.

3. Evaluation of the Technical Literature and Evidence Provided by the Appellants:
The appellants submitted technical literature, a manual, and a trade certificate to support their claim. They argued that chromatographics-2 works in conjunction with chromatographs, providing a complete data production system. The Tribunal reviewed the technical literature and found that it describes chromatographics-2 as a powerful and flexible data capture and analysis system. The Tribunal also noted that the product's primary function is data processing, based on software, and it is not an integral part of the chromatograph. The Tribunal held that the technical literature and the certificate from Labindia Instruments Pvt. Ltd. only have informative value and do not establish that chromatographics-2 is an accessory.

Conclusion:
The Tribunal upheld the classification of chromatographics-2 under Heading 84.51/55 of the Customs Tariff Act, 1975, rejecting the appellants' claim for classification under Heading 90.25(1). The Tribunal found that the product is a data processing machine and not an accessory to a chromatograph. The appeal and the miscellaneous application were both dismissed.