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TMI Blog2019 (10) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... icaments. During the month of March 2008, appellant imported 3 nos. of Chromatography Columns at USD 29018.40 and also imported 12 nos./volumes of Installation Qualification (IQ) / Operational Qualification(OQ) documents / manual separately valued at USD 24393.60. the above goods were supplied by M/s. GE Healthcare Bio-Sciences Ltd., Hong Kong vide Invoice No.79499 dt. 18/30/2008. The appellant filed Bill of Entry and classified the imported goods under CTH 9027 9090 in respect of Chromatography Columns and CTH 4901 99 00 in respect of IQ/OQ document/ manual. As regards IQ/OQ documents, the Customs authorities did not accept the classification resorted to by the appellant but instead classified as parts and accessories of equipment under CT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g decisions:- i. Warner Hindustan Ltd. Vs. CCE [1999(113) ELT 24 (SC)] ii. Reckitt & Colman of India Vs. CCE [1996(88) ELT 641 (SC)] iii. Tata Johnson Controls Automotive Vs. CC [ 2004(167) ELT 93 (T)] iv. Nilos India Pvt. Ltd. Vs. CC [2009(241) ELT 270 (T)] v. Excel Tyre & Rubber Products Vs. CCE [2017(352) ELT 500 (T)] vi. Basawa Technologies Ltd. Vs. CC [2017(352) ELT 227 (T)] 4.2. He further submitted that the dispute in the Order-in-Original and the Bill of Entry assessment was pertaining to classification under CTHand classification of the imported goods and the Order-in-Original did not pertain to valuation of imported goods at all and the impugned order has gone beyond the scope of the parameters of the adjudication ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. A drug administration authority relations / procedure is immaterial and inconsequential for the purpose of classification of goods as parts and accessories of an equipment. 5. On the other hand, the learned AR defended the impugned order and submitted that the impugned items are documentation for validation of BPG columns used in pharma industry. He further submitted that the validation of the BPG column is integral to the supply of equipment. The price declared separately will found part of the equipment and hence the classification will be of main equipment and not as paper document. He also submitted that the literature of IQ / OQ / PQ are backbone of quality system of medical equipment supplied by the manufacturer. In support of his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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