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Classification of "SC 1000 ThermaCam IR Focal Plane Array Radiometer SN-17" under Customs Tariff Act. Analysis: The dispute in this appeal revolves around the classification of the imported item under different headings of the Customs Tariff Act. Initially, the importers classified the item under Heading No. 9015.80, then under 9027.30, while the assessing authority classified it under heading No. 9006.59. The crux of the matter lies in determining the correct classification based on the nature and function of the item. The appellants argue that the disputed item is primarily an instrument for measuring temperature and analyzing thermal images through infra-red radiation. They emphasize that the item's function goes beyond capturing images, as it is designed for measurement and analysis purposes. The manufacturer-exporter's clarifications and supporting material are cited to support the claim that the item falls under heading No. 9027.30, which covers instruments for measuring or checking heat quantity. The Collector (Appeals) and Commissioner (Appeals) had classified the item under heading No. 9006.59, considering it as essentially a camera producing thermal images with additional software for measuring and monitoring temperatures. They relied on technical literature and previous decisions regarding similar devices to support their classification. The Commissioner (Appeals) highlighted that the item's principal function as a camera producing thermal images with software support led to its classification under heading 9006.59. The appellants presented detailed technical evidence, including product literature and manufacturer's notes, to establish that the disputed item should be classified under Chapter Heading 9027.30, pertaining to instruments using optical radiations for analysis. The International Sales Engineer's letter emphasized that labeling the item as a camera was inaccurate, as it did not function like a traditional camera using films or flash lamps for printing. This technical evidence supported the appellants' argument for classification under heading 9027.30. After reviewing the submissions and evidence, the Tribunal concluded that the disputed item, "SC 1000 Thermacham IR Focal Plane Array Radiometer SN-17," should be classified under Chapter Heading 9027.30 of the Customs Tariff Act, 1975. The Tribunal's decision was based on the technical nature and function of the item, as supported by the manufacturer's clarifications and technical literature, which highlighted its use as an instrument for measurement and analysis rather than a conventional camera. In conclusion, the Tribunal's judgment clarifies the classification of the imported item based on its technical characteristics and function, emphasizing the importance of analyzing the primary purpose and features of the item to determine its appropriate classification under the Customs Tariff Act.
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