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TMI Blog2024 (5) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... sed Representative argued that the goods imported by the Respondents are made of plastic materials. They are boxes with ability to maintain temperature inside. He argued that in terms of Rule 3(a) of the General Rules of Interpretation of Import Tariff, the heading which provide the most specific description should be preferred to more general description. He also pointed out that Rule 3 of the said Rules provides that when goods cannot be classified with reference to Rule 3(a) or 3(b) then they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. He argued that Rule 3(c) can be taken only if it is not possible to determine the classification in accordance with to Rule 3(a) or 3(b). 2.1 Learned Authorised Representative argued that in the instant case, the goods are insulated boxes which are used for carrying vaccines and are manufactured as per the WHO specifications. He argued that this fact that the goods are used for carrying vaccine and are made as per WHO specifications, does not change the essential character of the product in question. The said goods continue to remain insulated boxes, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents and appliances used in medical, surgical, dental or veterinary sciences including scientigraphic apparatus, other electro medical apparatus and sight testing instruments. 9027.00 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like, instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. 4. ..... 5. From the above it is seen that the Commissioner himself has accepted that none of the items in dispute are instruments or apparatus either for physical or chemical analysis or for measuring or checking viscosity or porosity and expansion...... or for measuring or checking quantities of heat, sound or light. However, he has relied upon HSN explanatory notes to Heading 90.18 which inter alia excludes instruments and appliances used in laboratories to test blood, tissue fluids, urine etc. whether or not such tests serve in diagnosis, and which the HSN states would be covered under Heading 90.27, to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out that the Revenue was of the opinion that the goods are classifiable under Chapter Tariff Heading 39231030. The Commissioner has classified the goods under heading 9018. The heading 3923 and 9018 read as under: 3.2 Learned counsel pointed out that note 2(u) to Chapter 39 reads as under: "2. This Chapter does not cover: (a)... (b)... (c)... (d)... ... 2(u) Articles of Chapter 90 (for example, optical elements spectacle frames, drawing instruments)" He argued that in terms of said notes goods which are also classifiable under chapter 90 are excluded from chapter 39. 3.3 Learned counsel pointed out that heading 9018 specifically covers instruments and appliances used in medical, surgical or veterinary science. He argued that it does not matter the material out of which said goods are made. In the instant case, he pointed out that the goods are manufactured out of plastic but are intended for medical use and are made as per the specifications provided by WHO, UNICEF and Ministry of Health and Family Welfare. The goods are also primarily supplied to these very organizations. The goods are designed for use as carriers of vaccines and blood. He argued that in these c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc. Instruments and appliances for anatomical or autoptic work, dissection, etc., are also included, as are, under certain conditions, instruments and appliances for dental laboratories (see Part (II) below). The instruments of the heading may be made of any material (including precious metals). ... .... .... Other respondents have also relied on extract from sub-heading 9018. The respondents have relied on Note 1(L) of heading 9018 which prescribes as follows: "(L) Portable pneumo-thorax apparatus, blood transfusion apparatus, artificial leeches. The heading also covers sterile hermitically sealed containers of plastics, from which air has been evacuated but containing a small quantity of anti-coagulant and fitted with an integral donor tube and a phlebotomy needle, used for the collection, storage and transfusion of human whole blood. However, special blood storage bottles of glass are excluded ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y sciences including scientigraphic apparatus other electromagnetic apparatus covered by this heading but appear to be articles of plastics used in laboratory." The Revenue has relied on the para 8 of the said decision but it is found that para in para 8, the observations regarding the heading 9018 are for laboratory ware which are products of different kind moreover there is no assertion in the said order that the goods are for use for medical purposes. In these circumstances, the facts in the case of Laxbro Company (supra) are significantly different from the facts in the instant case, and therefore, the said decision is not applicable to the instant case. 7. Learned counsel for the respondent has relied on the decision in the case of Cognate India 2017 (345) ELT 122. In the said case, the dispute are related to operation theatre lights which are specializes lamps having shadow less operations, heat diffusing capacity and colour correction capability specially designed for use in operation theatre. The dispute related to classification under sub-heading 9018 of Central Excise Tariff as medical equipment or not under Heading 9405 as search light/ spot lights not elsewhere specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose or general use hand tool; instead it is a dedicated machine; (b) The cutting cannot be done at a point chosen by the user; (c) The box has to be normally kept on a plane surface while being used and not held in the hand; and (d) there is a receptacle for the cut portion, to avoid infection to the user. 7. We find that applying these facts to the CTA, it is difficult to treat it as a hand-tool due to reasons at para 6(a) to (d) above. We note that being a specific end-use machine/appliance, it can only be used to destroy syringes and needles (medical equipment). Therefore, as against a general use hand-tool, which cuts many items at any desired point and normally does not have a receptacle, this is a specific appliance for use of clipping such medical equipment to prevent infection. It is a cardinal rule in matters of classification that the specific overrides the generic. 8. We also find that because of above features, classification also under Chapter 90 cannot be ruled out, even if we conclude that the department's claim under Chapter 82 cannot be totally ruled out. Then, at best, we come to a position where the item is classifiable under both Chapter 82 to (sic) C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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