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TMI Blog1994 (3) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... hromatographs, but are for use in Densitometer and that the Heading 9027.90 does not cover Densitometer or parts/accessories or consumables used in densitometer. On appeal, the Collector also did not agree with the importer s contention. He has referred to Expert Opinion dt. 27-9-1992 furnished by the importer themselves, it stated that the pre-coated thin layer plates sheets are capable of reuse several times until the layer performance decreased or it gets spoilt due to handling". Examining this certificate and also the catalogue which mentioned these item as convenient and economical to use , the ld. Collector has held that the impugned goods are not parts but Consumables in the Chromatography process. He has held that the nature of the impugned goods is comparable to ink or writing paper for the fountain pen; the ink and the writing paper is necessary for functioning utility of a fountain pen but these cannot be considered as parts of the fountain pen. The ld. Collector has applied the same analogy and has also observed that the catalogue of the Chromato-graphy also does not show that these goods are parts. Therefore, he has held that the consumable item to be used in funct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes under Section XV from which they point out the Aluminium Sheets which are identifiable parts of articles of Chapter 90 are classifiable as parts in their appropriate headings and only parts of general use would be classifiable as Aluminium Sheets. They also submit that Notification No. 65/88 has not been dealt with by the Collector (Appeals) and that the Assistant Collector erred in denying the said benefit on the ground that the Densitometer referred to therein is for medical purposes and that the Importer had not established that the goods are for medical use. They submit that the item is specifically used for medical purposes which has not been disputed in the show cause notice. 3. We have heard Shri J.C. Patel, ld. Advocate for the appellants and Shri B.K. Singh, ld. SDR for the respondents. 4. Ld. advocate submitted that the impugned goods is a part of Chromatograph and that the Chromatograph is an apparatus for Blood Analysis. The items are being in a nature of sheet which performs this vital function of blood analysis and, therefore, the item in question becomes an inseparable part of the Chromatograph, as an Assembly. He referred to page 20 of British Pharmacopoei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Chapter 90 is not applicable to the present facts of the case. He submitted that the definition of Aluminium foil as appearing under Chapter 76 would apply and if its due application is given then item would fall under heading 7607.19, as held by the lower authorities. He submitted that the proviso to note (d) of Chapter 76 is not applicable, as the item in question does not assume the character of articles or products of other headings. There is also no specific heading for part of a article and, therefore, the proviso to Note (d) of Chapter 76 is not applicable to the present case. 6. Ld. advocate encountering the arguments submitted that although the foot-note in the catalogue referred the item as consumable but yet the foot-note had clearly stated that the item is an assembly and used as a basic kit for Chromatograph. As regards the analogy drawn by the ld. SDR Ribbon or film in camera, the ld. advocate submitted that there existed separate headings for their classification and also that once a film is used it cannot be reused, while in the present case, the expert had clearely opined in the certificate, that the item in question could be used several times. 7. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponents. The gas or liquid to be analysed is passed through columns or thin layers of absorbent material and then measured by means of a detector. The characteristics of the gases or liquids under analysis are indicated by the time taken for them to pass through the columns or thin layers of absorbent material, while the quantity of the different components to be analysed is indicated by the strength of the output signal from the detector. The function of Chromatographs as given in the above explanatory note of HSN is that it is used for determination of gas or liquid components. The gas or liquid to be analysed is passed through columns or thin layers of absorbent material and then measured by means of detector. Looking into this function it is clear that the columns, the thin layers of absorbent material and the detector is the essential parts and ingredients of the Chromatography. In this case, the Densitometer, TLC aluminium sheet is specially treated with an absorbent material viz. Silica Gel and Fluoroscence Indicator. Therefore, the primary function of the Chromatograph is performed by this item in question. This view is also supported by the reading of extract from Britis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spenser magazines, some more glass devleloping chambers as well as larger packages of precoated plates." The certificate issued by Anchrom Enterprises, TLC Specialist dt. 29th September, 1994 is reproduced herein below : September 27, 1992. To Whomsoever it may concern Chromatography is a chemical analysis technique of separating a mixture into its individual components and then quantifying them as well as identifying them. Chromatography can be carried out in numerous ways such as high performance liquid chromatography, gas chrom., paper chrom., thin layer chrom., ion chrom., ion exchange chrom., gel filtration chrom., gel permeation chrom., column chrom., super critical fluid chrom., etc. etc. Again within each technique, there are several sub-techniques e.g. in Thin layer chrom., one can do linear HPTLC, circular HPTLC, anticircular HPTLC, gradient HPTLC, over pressure TLC etc. Thin layer chromatography uses a thin layer of absorbent as the medium of separation, on a flat bed. More than 20 absorbent are used in TLC. A mobile phase comprising one or more solvents of a specific composition is used to wet the layer by capillary action. The combination of the movement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 76.07 specifically refers to Aluminium foil of a thickness not extending 0.2 mm. The present item is pre-coated with Silica Gel and Fluoroscence Indicator, although the basic plate is of aluminium, yet the Revenue has not shown that it satisfies the requirements of Note (d) and sub-heading note to Chapter 76, for its classification under Heading 76.07. In the result the classification under Chapter 76 is clearly ruled out. Now, coming to the claim of the appellant for classification under Chapter 90, it is to be observed that the classificatoin has to be based on the applicability of Note 2(b) to Chapter 90. The literature, catalogue and the certificate makes it very clear that the item in question has assumed an essential character of a part of Chromatograph. In that view of the matter applying the Note 2(b) of Chapter 90, the item has to be classified along with the Chromatograph, falling under the sub-heading 9027.20 of the Customs Tariff Act. The ld. counsel has rightly relied on the rulings in support of his case. As regards the rulings relied by the ld. SDR it has to be observed that there is a specific Tariff heading for Ribbon, as well as for film to be used in camera a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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