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Issues: Classification of Ozone Test Chamber under Customs Tariff
Issue 1: Classification under Chapter Heading 9027.10 or 8479.89 The appeal challenges the Order-in-Appeal classifying the Ozone Test Chamber under Heading 8479.89 instead of 9027.10. The appellants argued that the chamber is a testing machine for rubber elasticity and tensile strength, falling under Chapter 9027.10. They highlighted the specific functions and features of the chamber, referencing relevant chapters in the Central Excise Tariff Act and Technical Literature. On the other hand, the Departmental Representative contended that the chamber does not analyze rubber parameters but mainly generates and maintains ozone, justifying its classification under Heading 8479.89. The Collector (Appeals) upheld this classification. Issue 2: Interpretation of Functions and Purpose of Ozone Test Chamber The Tribunal analyzed the purpose and functions of the Ozone Test Chamber based on expert opinions and technical literature. It was observed that the chamber is primarily used to test rubber resistance to ozone-induced cracking. The Tribunal considered the features of the chamber, such as continuous monitoring, digital display, and conformity to standards, indicating its nature as a testing equipment rather than a mere ozone generator. This analysis influenced the decision on the appropriate classification. Issue 3: Application of Customs Tariff Headings The Tribunal compared Chapter Heading 90.27, covering instruments for measuring parameters like surface tension, with Heading 84.79, which includes machines with unspecified functions. The decision emphasized that the functions of the Ozone Test Chamber align more closely with those under Chapter 90.27. Additionally, the Tribunal referenced Heading 90.24, which encompasses appliances for testing material properties, including rubber characteristics. The Tribunal concluded that the chamber's classification under Heading 9027.80 or 9024.80 is more suitable than Heading 8479.89. Conclusion The Tribunal allowed the appeal, setting aside the previous classification under Heading 8479.89 and granting consequential benefits to the appellant. The decision highlighted the testing nature of the Ozone Test Chamber, aligning its functions with the criteria under Chapter 90 headings, specifically 9027.80 and 9024.80. The detailed analysis of the chamber's purpose, features, and relevant tariff headings guided the Tribunal's decision to reclassify the chamber under a more appropriate category, emphasizing its testing equipment status over a mere ozone generator.
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