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TMI Blog2001 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that the assessee (hereinafter referred to as the importer) imported 'Rigaku/Fully Automated Sequential X-ray Spectrometer'. It was assessed under sub-heading 9022.19 of the CTA, 1975 with a basic rate of Customs duty at 50% + 2% with additional duty of Customs at 10% under heading 90.22 of CET, 1985. The lower authority confirmed this vide his order-in-original No. 277/96 dated 28-8-1996 issued from F. No. (S59/147/6 Gr. 5B) directing the importer to pay the duty accordingly. The importer filed an appeal before the Commissioner (Appeals) claiming that the impugned goods be reassessed to duty under sub-heading 9027.30 attracting duty @ 25% + 2% + 10% (CVD). The Commissioner (Appeals) applying Rule 3(c) to the Interpretative Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meter and X-ray Spectrometer, according to the learned Counsel, is that the latter draws its source from X-ray, while the former draws its source from other than X-ray. Otherwise, there is no distinction as both the types of Spectrometers have identical function viz., analysis of metal. From the above point of view, it is submitted that the impugned apparatus was specifically covered by the entry under s/h 9027.30; even though it is submitted that generically it may be covered by s/h 9022.19 as a X-ray apparatus. It is pleaded by the learned Counsel that even assuming that Rule 3(a) was not applicable in the instant case, in terms of Rule 3(c) if the item in question is equally classifiable under more than one tariff heading, the tariff hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clined to hold that the goods are correctly classifiable under s/h 9027.30 by virtue of Interpretative Rule 3(c)." 4. Aggrieved by the above findings of the Commissioner (Appeals), the Revenue has come in appeal on the following grounds : The Commissioner (Appeals)'s order for re-classification of the impugned goods under sub-heading 9027.03 is not correct for the following reason: (1) It is seen from the catalogue that the "Rigaku Automatic Sequential X-Ray Spectrometer" is a Spectrometer coupled with an X-ray system. Heading 9022 covers all apparatus based on the use of X-rays whether it is for medical, industrial or other purposes. As per HSN Notes, at page 1501, it has been clearly stated as under :- "The heading also covers : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue re-iterated the grounds of appeal and pleaded for restoring the order-in-original passed by the original authority. He invited our attention to Section XVIII of HSN under main heading 'Apparatus based on the use of X-Rays', para (C) (1) (2) where it is specifically mentioned as under : (1) Special apparatus (X-Ray diffraction and X-ray spectrometry equipment) used for examination of the crystalline structure as well as the chemical composition of materials; the X-rays are diffracted by crystals and then made to fall on a photographic film or an electronic counter. (2) Apparatus for radioscopic examination of bank notes or other documents. 6. Shri A.S. Sundararajan on the other hand submitted that the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : (a) Special apparatus (X-ray diffraction and X-ray spectrometry equipment) used for the examination of the crystalline structure as well as the chemical composition of materials; the X-rays are diffracted by crystals and then made to fall on a photographic film or an electronic counter. (b) Apparatus for radioscopic examination of bank notes or other documents. 8. Since X-ray Spectrometer is covered under Section XVIII of HSN, the goods in the present case correctly fall under sub-heading 9022.19 as contended by the Revenue. The case laws cited by Shri A.S. Sundararajan, learned Counsel for the respondents i.e. CC Madras v. SPIC Ltd. reported in 1999 (113) E.L.T. 579 is distinguishable because that was a case where classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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