1996 (5) TMI 187 - AT - Customs

Summary

Issues:
Classification of imported item 'Phodemine B' under Central Excise Tariff and Customs Tariff.

Detailed Analysis:

1. The appeal originated from an order-in-appeal from Bombay, which classified the imported item 'Phodemine B' under Item 14D of Central Excise Tariff and Heading 32.04/12 of the Customs Tariff. The importer argued that the item is a laboratory chemical used for staining in microscopic examinations, not a dye. The importer sought classification under Heading 29.01/45(19) of CTA, 1975, citing references from the 'Encyclopaedia of Microscopy Stains' and the opinion of DGTD supporting its classification as a laboratory chemical agent.

2. The Tribunal heard the arguments of the ld. DR, who supported the lower authorities' findings on the classification of the imported item.

3. The importer requested a decision based on written submissions, comparing the item to 'CARMINE' and referencing a previous Tribunal case where a similar item was classified under Heading 29.01/45(19). They also relied on a Tariff Advice stating that dyes and colorants imported as 'Laboratory Chemicals' should be classified under the same heading.

4. After considering the submissions and reviewing the records, the Tribunal examined the literature provided, revealing that 'Phodemine B' is chemically defined and used in fluorescent microscopy for staining fat, meeting the criteria for classification under Chapter 29 of CTA, 1975, as a laboratory chemical.

5. The Tribunal found that the imported item satisfied the criteria for classification under Heading 29.01/45(19) for laboratory chemicals, as supported by the literature and evidence on record. The Tribunal referenced a previous case where a similar item was classified under the same heading, emphasizing the broad scope of the classification note and the suitability of the classification for substances intended for use solely as laboratory chemicals.

6. Consequently, the Tribunal ruled in favor of the importer, setting aside the impugned order and allowing the appeal based on the correct classification of 'Phodemine B' as a laboratory chemical under Heading 29.01/45(19) of the Central Excise Tariff.