9911796707
TMI Blog2002 (10) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.80 as claimed by the appellant. 2. The appellant imported the above items and filed the bill of entry claiming the goods under chapter sub-heading 9025.80 at the time of import. They waive show cause notice. They filed technical note in respect of goods imported. The same is described at 20 of the paperbook which reads as under :- PURPOSE : Some microbiological analysis requires analyzing genetic material or protein molecules contained in cells. This genetic material or DNA (Deoxyribo Nucleic Acid) cannot be seen with naked eye or even ordinary microscope. Routinely different DNA or protein molecules are separated form other cellular components under electrical field by a technique called Electrophoresis on gels made from agarose or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order-in-appeal when the matter was taken up by way of all appeal by the importers. Both orders below classified the product under chapter sub-heading 8471.91. 3. The learned Counsel for the appellant took us through the literature in respect of product in question and he also showed us photograph of the imported materials. He stated that the purpose of the product is to have analysis of the molecules DNA and RNA and pleads exemption. The learned D.R. on the other hand reiterate finding of the lower authority. 4. When we go through the orders it will be clear that the adjudicating authority did not take note of the fact of analysis done by the product in question. The technical note referred in earlier portion of the order mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc.), for examining substances such as plasma, hormones, enzymes, viruses, etc., and for studying polymerization phenomena. When we read the literature in respect of instrument as well as the HSN note and the technical note it will be very clear that the product look into photograph of the solution through which electricity is passed and the movement of molecules in the form of DNA and RNA which reflected in the image form. Description provided in the HSN note clearly makes the point very clear in classifying the goods under chapter sub-heading 9027 as claimed by the importers. Hence the impugned order according us is wrong and hence it is set aside. The goods under consideration is classified as such under chapter sub-heading 9027 in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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