1982 (12) TMI 190

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..... l, Member (Jud.) and Shri K.L. Rekhi, Member (Tech.)].- The point that has come up for decision in this case is whether Quartz Cell Set and Glass Cell Set, being spares and accessories for Spectrophotometer, fall under Heading 70.17/18 of the Customs Tariff Act, 1975 under which they were finally assessed by the Department or under Heading 90.25(1) under which the appellants seek their assessment .....

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..... ey, unlike general laboratory glassware, c not be put to any other use, The Department relied on Note 1(d) to Chapter 90 of the Tariff and Explanatory Note to Heading 90.25 in the CCCN (B.T.N.) as reproduced in the impugned Order-in-Appeal. Shri Chatterjee, on behalf of the Department, claimed that the imported sets had multiple applications but could not substantiate his contention with any authe .....

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..... t, therefore, be put in the general category of laboratory glassware. Once their classification under heading 70.17/18 is ruled out, the impugned sets become correctly classifiable under the heading relating to the main instrument, i.e., heading 90.25(1), by virtue of Note 2 to Chapter 90 of the Tariff. 4. Accordingly, we allow the appeal and direct that consequential relief be granted to the a .....

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