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TMI Blog2018 (12) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... th ever growing demand for medical intervention as an alternative to resigned acceptance of divinely ordained fate. The problem has repercussions that are not only genealogical but, at a macro level, impacting the productive future strength of the nation - It is, thus, abundantly clear that the goods, as presented, consist of a microscope and a micromanipulator. It is not the case of the customs authorities that the goods, as presented, is only a microscope. Neither is it their case that the microscope can, on its own, perform the tasks necessary for in vitro fertilisation. We have rendered the finding supra that the ‘micromanipulator’ is an essential implement for in vitro fertilisation for which the imported goods are to be utilised. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities that the goods are microscopes classifiable under heading no 90118000 of the First Schedule to Customs Tariff Act, 1975 in the residual sub-heading within the heading compound optical microscopes, including those for photo microgravity, cinephotomicrography or micro projection. 2. In this context, while putting forth the case of Revenue, Learned Authorised Representative places his arguments on the foundation of the decision of the Hon ble Supreme Court in Mehra Bros v. Joint Commercial Officer [1991 (51) ELT 173 (SC) ] that dealt with the scope of inclusion of an accessory with the main article . We are unable to persuade ourselves of the relevance of this judgement to the present dispute pertaining to an exhaustive inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the pursuit of maximising by Revenue and of minimising on the part of assessee lends an inherent bias which is best neutralised, on either side, by focusing on the resolution of the dispute in terms of the heading alone. 4. Complicating the contours of the dispute are the rival claim for determination under the residual entry in the two headings. The frail foundation of such an undertaking, as pointed out by the Hon ble Supreme Court in Dunlop India Ltd Madras Rubber Factory Ltd v Union of India and Others [1983 (13) ELT 1566 (SC)] 36. We are, however, unable to accept the submission. It is clear that meanings given to articles in a fiscal statute must be as people in trade and commerce, conversant with the subject, general ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to an easy resolution of the present dilemma. We, therefore, have to resolve the classification in terms of the heading itself. 5. The dispute does not travel beyond classification within chapter 90 of First Schedule to the Customs Tariff Act, 1975 which is that of optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof and to be resolved is whether the impugned goods are compound optical microscopes and, if they are not, the claim of the appellant would succeed. 6. Appellant filed three bills of entry no. 6916956/29.09.2014, 6918337/29.09.2014 and 6883306/25.09.2014 in which the classification was altered by order of assessment no. DC/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to Learned Counsel for appellant, the imported goods enable sighting of a single human sperm which is then isolated and subjected to process that makes it amenable to in vitro fertilisation and is, therefore, not restricted to enhancement of sense of sight but to act in tandem with the micromanipulator for engineering the human sperm for the desired end. He contends that both functions are so equally important in the process for any one of them to be labelled as primary and that, being utilised by trained medical professionals, should find a place in the claimed classification. 9. It is, thus, abundantly clear that the goods, as presented, consist of a microscope and a micromanipulator. It is the claim of the lower authorities, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g referred therein. The second rule is to be resorted to when the goods in question find sole, or principal, use with main goods of the chapter. In the admitted context of microscope and micromanipulator performing independent functions and the consequent lack of applicability of this rule, the disposition of parts and accessories stand exhausted and precludes the impugned goods from being described as such. 11. According to Learned Authorised Representative, lack of coverage under the claimed classification suffices to uphold the re - determined heading; that would be tantamount to excusing the proper officer from the onus to rationally explain the cause for redetermination which is not acceptable. 12. It is not the case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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