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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 ..... r CTSH 9027 20 00, which specifies "Chromatographs and Electrophoresis Instruments" or whether the same are classifiable under CTSH 9027 10 00, which covers "Gas or Smoke Analysis apparatus". The Appellants have claimed classification under CTSH 9027 20 00 as Chromatograph, 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out that even the Show Cause Notice does not dispute that the product uses Gas Chromatography Technology. Attention was also drawn to product literature that described the goods as "Dual Channel Gas Chromatograph" which showed that it is used for monitoring 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 appa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gases in mineral Oil and the Order-in-Appeal also accepts that as per the Technical Specifications, the product uses Gas Chromatography Technology. The Show Cause Notice also does not dispute that the said product uses Gas Chromatography Technology. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volume of the sampled gas is passed through a specific solution which absorbs only the required gas. The remaining volume of the gas can then be re- measured and compared with the original volume to find the proportion of a specific gas 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 Sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5.4 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 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 comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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