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Issues: Classification of goods under Customs Tariff - Whether goods described as 'Haemometer' should be classified as laboratory glassware or as instruments under Heading No. 90.27 of the Customs Tariff.
Analysis: 1. Classification Dispute: The appeal challenged the order-in-appeal by the Collector of Customs (Appeals) regarding the classification of goods labeled as 'Haemometer' in the bill of entry. The dispute arose as the respondents, M/s. Sunshine General Industries, argued for classification under sub-heading No. 9027.80 of the Customs Tariff, pertaining to instruments and apparatus for physical or chemical analysis. The Assistant Collector of Customs initially categorized the goods as glassware, but the Collector of Customs (Appeals) disagreed, classifying them under Heading No. 90.27 of the Customs Tariff. 2. Detailed Examination: The Tribunal carefully analyzed the Customs Tariff, noting that Chapter 70 covered glass and glassware, excluding specific items like optical elements or articles falling under Chapter 90. The goods in question, as described in the product literature, comprised various components like haemometers, comparator tubes, and dropping pipettes, forming a complete instrument. The Tribunal referenced a previous case to emphasize that specialized appliances for specific purposes should not be considered mere laboratory glassware, supporting the classification under Heading No. 90.27. 3. Legal Precedent: The Tribunal referred to the explanatory notes of the Harmonized Commodity Description and Coding System, highlighting that instruments used in laboratories for testing fluids were classifiable under Heading No. 90.27, not under Heading No. 90.18. By considering the nature of the imported goods, the product literature, and past classifications under sub-heading No. 9027.80, the Tribunal concurred with the Collector of Customs (Appeals) that the goods should indeed be classified as instruments under the Customs Tariff. 4. Decision: After thorough evaluation, the Tribunal dismissed the Revenue's appeal, affirming the classification of the goods labeled as 'Haemometer' under Heading No. 90.27 of the Customs Tariff. The Tribunal found no merit in the Revenue's arguments and upheld the decision of the Collector of Customs (Appeals) in this matter, ultimately rejecting the appeal.
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