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TMI Blog1998 (3) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ometer under sub-heading No. 9027.80 of the Customs Tariff which covered instrument and apparatus for physical or chemical analysis. The Assistant Collector of Customs, Madras, after referring to the explanatory notes to the tariff came to a view that the goods imported had the essential character of glassware and could not be classified as an instrument. On appeal, the order passed by the Assistant Collector of Customs was set aside and the Collector of Customs (Appeals), Madras, after referring to the sample and catalogue held that the goods were correctly classifiable under Heading No. 90.27 of the Customs Tariff. 2. We have heard Shri M.C. Sharma, CDR, for the appellants/Revenue. Shri K.K. Anand, Advocate, is present for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laboratory glassware. Shri K.K. Anand, Advocate, had referred to the Tribunal s decision in the case of Delhi Surgical Dressings v. C.C., Bombay - 1983 (12) E.L.T. 575 (CEGAT) wherein in para 8 the Tribunal had observed that the goods which were in the nature of specialised appliances to be employed for the specific purpose could not be considered as laboratory glassware. Para 8 from that decision is extracted below : 8. It is thus abundantly clear from a perusal of these catalogues that what was imported as blood counting chambers, were not plain glass slides but highly specialised appliances to be employed for the specific purpose of blood counting, and made to definite specifications and a great deal of technology has gone into thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew in regard to these specialised articles, as general laboratory glassware, in which category only such items as bottles, tubes, filters, distilling flasks, jars, etc. could fall, and pipettes also of general nature, and not made to specific requirements, as in the present case. The Department has itself been admittedly regarding them as such before the decision of the Collectors Conference referred to by the learned Departmental Representative. A reference to the extract of this Conference also reveals that they have proceeded on a wrong assumption, namely, that the blood counting chamber consisted of a simple glass container and has no other specific character whereas the catalogues mentioned above make it manifest that they have gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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