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TMI Blog2024 (1) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... ser under CTSH 9027 10 00 instead of classifying the same as Chromatograph under CTSH 9027 20 00 which is more specific description. The HSN Notes while explaining the scope of Chromatograph has referred to all kinds of Chromatographs, whether Gas, Liquid, Ion or thin Layer Chromatographs and have not excluded Gas Chromatographs from Chromatographs. The US Customs Tariff, gives 10-digit sub-classification and as per which Gas Chromatograph appears at Sub-heading 9027. 20.50.50. Foreign manufacturer-supplier s Invoice also mentions the said Sub-heading 9027.20.50.50. The Appellant s claim for classification of Gas Chromatograph for monitoring of Dissolved gases in mineral oil, under CTSH 9027 20 00, is also supported by the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tograph, which was upheld by the original adjudicating authority. The order was challenged by the revenue and by the impugned Order-in-Appeal the goods have been classified under CTSH 9027 10 00 as Gas Analysis Apparatus. 2.1 The facts of the case are that during the period February 2019 to September 2019, the Appellants imported three consignments of the said goods. The said goods were assessed under CTSH 9027 90 90. The Appellants filed appeal against the assessment and, the Commissioner (Appeals) remanded the matter to the assessing officer with direction to pass Speaking Order of Assessment after hearing the Appellants. 2.2 A Show Cause Notice dated 08-02-2021 was issued to the Appellants. In the notice it was contended that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitoring dissolved gases in mineral Oil. The website literature,https://www.nova-gas.com/gas-analyzers/ shows Gas Analyzers are used to determine the contents of carbon dioxide, carbon monoxide, oxygen, methane, etc in various gases such as process gas, flue gas, biogas, etc. The website literature, https://5.imimg.com/data5/SELLER/Doc/2022/6/UG/IT/NK/3796626/orsat-gas-apparatus-4-test-type.pdf was also produced and it was argued that Orsat Gas Analysis Apparatus, is an example of apparatus given in HSN notes under Gas or Smoke Analysis apparatus , and it analyses a Gas sample (like fossil fuel flue gas) for its oxygen, carbon monoxide and carbon dioxide content. It was argued that the instrument imported by the Appellants does not analy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nology. The HSN Explanatory Notes under Heading 90.27 show that Gas or smoke analysis apparatus of CTSH 9027 10 00 analyses/ determines the contents of Combustible Gases or Burnt Gases. Such instrument determines the content of carbon dioxide, carbon monoxide, oxygen, nitrogen or hydrocarbons in Combustible gases/ Burnt gases arising in Coke Ovens, gas producers, Blast furnaces, etc. The goods imported by the Appellants do not analyse/ determine the gases contained in Combustible Gases or Burnt Gases, but monitor the nature of gases contained in Mineral Oil. The same are therefore not Gas or smoke analysis apparatus of CTSH 9027 10 00 as described in the HSN Notes. As it does not examine the Combustible Gases or Burnt Gases . The sampl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s within the sample . 5.3 The other processes/ principles applied by Gas Analysers of CTSH 9027 10 00, as can be seen from the HSN explanatory Notes and from the literature produced, are Infra-Red Sensors, thermal conductivity, heating effect on electrode, etc, all of which are other than Chromatography. This is also evident form the Chartered Engineer s Certificate produced by the Appellants. In a Gas Chromatograph, which the Appellants goods are, the sample (mineral oil) is injected into the Inlet by a Syringe. The sample is then vaporised by heating. Once vaporised, the sample is then carried by a Carrier Gas (Mobile Phase) to the Column (Stationary Phase). In the Column, the different components of the vaporised sample separate fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dissolved gases in mineral oil, under CTSH 9027 20 00, is also supported by the decision of the HS Committee taken at its 64th Session. The product considered by the HS Committee in the said decision is Online Dissolved Gas Analysis (DGA) Apparatus used for monitoring dissolved gases in transformer oil, which consisted of Gas Chromatography System. The HS Committee decision relies on Note 3 of Chapter 90, which provides that Note 3 of Section XVI applies to Chapter 90. Note 3 of Section XVI provides that a composite machine has to be classified according to its principal function. Considering gas chromatography to be the principal function of the Dissolved Gas Analysis Apparatus, the said apparatus is held to be classifiable as Chromatog ..... X X X X Extracts X X X X X X X X Extracts X X X X
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