2005 (2) TMI 650

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (4) Incubator for platelet Agitator (5) Electronic Weighing Scale (6) Temperature Control Monitor (7) Blood Bag Refrigerator (8) Blood Bag Storage Cabinet (9) Hand Sealer According to the lower authorities, items at Sl. Nos. (1) to (4) are instruments used in Laboratories to test blood, tissue, fluids, urine, etc., i.e. for diagnostic tests, and therefore fall for classification under CETA Sub-heading 9027.00; the item at Sl. No. (5) is classifiable under CETA Sub-heading 8423.10 as it is used for weighment up to 1000 gms; item at Sl. No. (6) is used for measuring temperature thereby meriting classification under CETA Sub-heading 9025.00; items at Sl. No. (7) (8) performs functions of refrigerating or freezing equipments, thu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... boratories and in clinic. It ensures that blood is collected safely and mixed properly with the anticoagulant to prevent haemolysis. The apparatus provides a gentle agitation to ensure proper mixing of blood with the anticoagulant solution in the bag; it also monitors the flow and volume of the blood collected. With the information available on the apparatus, a doctor decides whether whole blood is to be used for transfusion or whether the components of blood are to be used. Platelet Agitator ensures that viable platelets are made available for adequate haemostasis as severe deficiency of platelets may result in bleeding. Patients with anaemia marrow infiltration and marrow suppression are the major consumers of platelets. Platelets have to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rs the temperature and controls and also gives a hard copy of the temperature fluctuations, when connected with a Dot Matrix Printer. It suitably monitors the temperature by rapid scanning of signal and activating suitable relay to trip the Compressor or fan as the case may be, or to activate the heater, therefore, it has a monitoring and a controlling function. Hence it does not merit classification under Heading 90.25 which is for measuring instruments such as thermometers, hydrometers, barometers, hygrometers, etc. and falls for classification under Chapter Heading 90.18 as claimed by the assessee. We therefore, set aside the classification arrived at by the lower authorities for this item. 6. As regards Blood Bank Refrigerator and Blo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X