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TMI Blog2016 (11) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... tions with great precision. Therefore, it would appear to be an instrument. The evolving production techniques in the textile industry require precisely measured combination of dyes and colours and hence the equipment performs the function of measuring. Likewise, it is a pre-mixed quantity of solution which is to be dispensed, and, therefore the equipment performs a controlling function. Further, without any human intervention the dispenser starts operates and stops at pre-set intervals. Hence, the classification claimed under 9032.89 of the First Schedule to the Customs Tariff Act, 1975 as ‘automatic regulating or controlling instruments and apparatus’ is also a distinct possibility. In terms of rule 3(c) of the General Rules for Interp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority. The sub-heading adopted by the assessing officer is that of others within heading Machines and Mechanical Appliances which reads thus: 84.79 Machines and Mechanical Appliances Having Individual Functions not specified or included elsewhere in this chapter. The alternate classification for 8479.82, namely, Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines sought for by the appellant was not acceptable to the original authority. The first appellate authority has held that the goods are not meant for testing and measuring and hence cannot be within the ambit of 9032.89 as claimed by the appellant. He goes on to add that the equipment is an int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the first appellate authority as capable of performing multiple functions. Classification under the residual entry in heading 84.79 of the First Schedule to the Customs Tariff Act, 1975 would not meet the requirement of being specific to the exclusion of alternatives. In terms of note (IX) of section XVI of the Explanatory Notes, measuring, checking, etc. instruments of chapter 90 are excluded from this section. The item under import is a laboratory dispenser and solution maker with single 12 position turntable to enable the dispensing a combination of colours as a solution. It is intended to achieve fast, accurate and repeatable dispensing of recipes and the preparation of solutions with great precision. Therefore, it would appear to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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