Accessories for spectrometers, not in the nature of laboratory chemical, though it had been prepared under laboratory conditions. As per the catalogue of the Bureau of Analysed Samples Ltd., steel samples are usually in the form of disc cut from the round bar hence classifiable under sub-heading No. 9027.30 of Customs Tariff Act, 1975 and not under Heading No. 98.02 ibid. - Collector v. Chemilab Corporation - 1998 (100) E.L.T. 395 (Tribunal).

Alarm/Detector. - See under CHAPTER 85.

Aluminium - Bearing Analyser BEA-52. - See under CHAPTER 76.

Analyser - Bearing Analyser BEA-52. - measures lubrication and mechanical condition in ball and roller bearings and other maintenance functions to detect surface damage etc. is classifiable under Heading 90.28(4) of erstwhile Customs Tariff Act, 1975, and not under residuary entry 90.28(1) ibid. - Gujarat State Fertilizers Co. Ltd. v. Collector - 1998 (97) E.L.T. 133 (Tribunal).

Arithmetical control card, memory card, HF bus control card being parts of the machine which fall under Chapter 90 are classifiable under sub-heading 9032.90 of Customs Tariff Act, 1975 and not under Heading 85.42 ibid. - Hindustan Petrolium Corpn. Ltd. v. Collector - 1999 (107) E.L.T. 622 (Tribunal).

Automatic Plate Processor is classifiable under Heading 90.10 of the Customs Tariff Act, 1975 and not under Heading 84.35, ibid. - Collector v. Versa Publications Ltd. - 1998 (104) E.L.T. 86 (Tribunal).

Calibration and Testing Equipment. - The calibration and testing equipment imported is classifiable as test benches under sub-heading No. 9031.20 of the Customs Tariff. It is not eligible to the exemption in respect of measuring and checking instruments under the Notification No. 118/86-Cus., dated 17-2-1986, as the measuring and checking instrument forms only a part of the imported equipment. - Ranutrol Pvt. Ltd. v. Collector - 1987 (31) E.L.T. 988 (Tribunal).

Camag Linomat IV used specifically with scanners and not general purpose part hence classifiable under Heading 90.27 and not under Heading 90.33 of Customs Tariff Act, 1975 - Chapter Note 2(b) ibid. - Mardia Chemicals Ltd. v. Collector - 1997 (96) E.L.T. 708 (Tribunal).

Capacitance Bridge is neither raw material nor component for manufacture of capacitors but a portable fault detection equipment or testing instrument and is classifiable as such under Heading 90.30 of Customs Tariff Act, 1975 and is not eligible for exemption under Notification No. 159/90-Cus., dated 30-3-1990. - Asea Brown Boveri Ltd. v. Collector - 1994 (73) E.L.T. 219 (Tribunal).

Catalogues of products as manufactured are commercial catalogues since they contain a list of information relating to products manufactured, hence classifiable under Heading 99.09 of Customs Tariff Act, 1975 as particular condition of being in book form is satisfied and not under sub-heading 4911.10 ibid. - Blue Star Ltd. v. Commissioner - 1999 (108) E.L.T. 245 (Tribunal).

Certified reference materials for spectrometers (accessories for spectrometers) are classifiable under sub-heading 9027.30 of the Customs Tariff Act, 1975 read with Notification No. 79/93-Cus. - Collector v. Chemilab Corpn. - 1999 (112) E.L.T. 475 (Tribunal).

Chromatograph - Densitometer TLC Aluminium Sheets Silica Gel having an essential character of a part of Chromatograph is classifiable under sub-heading 9027.20 of the Customs Tariff Act, 1975 by virtue of Note 2(b) of Chapter 90 ibid. - Chemilab Corporation v. Collector - 1994 (71) E.L.T. 1073 (Tribunal).

Circuit breaker - spares thereof. - See under CHAPTER 85.

Colour Scanner. - 'Prismatic Colour Master Analyser 2001 P 35 mm' classifiable under sub-heading 9010.20 of the then tariff is a "Colour Scanner for use in Printing Industry" within the meaning of Sl.No. 30 of Notification No. 81/94-Cus. - Since it is not possible to analyse a processed negative without scanning it, it is a scanner first and an analyser later. - In Re : Suresh Production (P) Ltd. - 1996 (87) E.L.T. 761 (Commr. Appl.).

Computer control testing equipment. - See under CHAPTER 84.

Computer imported with Spectrometer, being an essential part of Direct Reading Spectrometer, separate licence not required for import of computer. Assessment of computer to be done along with main Spectrometer under the same sub-heading 9027.30 of Customs Tariff Act, 1975 read with Notification No. 49/78-Cus., dated 1-3-1978. - Shri Ram Pistons & Rings v. Collector - 1997 (92) E.L.T. 598 (Tribunal).

Computer Software. - 'Gas Chromatography Software' supplied along with the 'Mass Chromatograph' being an integral part of it, is classifiable under sub-heading 9027.90 of the Customs Tariff by virtue of Note 2(b) of the Chapter 90 ibid. - Searle (India) Ltd. v. Collector - 1996 (87) E.L.T. 640 (Tribunal).

Convertors are essential instruments of electronic control system used for converting electrical energy to pneumatic energy but having no individual function hence classifiable under Heading No. 90.32 of Customs Tariff Act, 1975 and not under Heading 85.43 ibid. - Eacom’s Controls (India) Limited v. Collector - 1999 (109) E.L.T. 805 (Tribunal).

Destruclip is designed for specific/single purpose of clipping to prevent infection and is not a general/multipurpose equipment hence classifiable under sub-heading 9018.90 of Customs Tariff Act, 1975 as medical appliances and not under sub-heading 8205.50 ibid as per Rule 3(c) of the Interpretative Rules. - Becton Dickinson v. Commissioner - 1998 (103) E.L.T. 177 (Tribunal).

Digital Testing and analysing installation is classifiable under Tariff Heading 90.31 of Customs Tariff Act, 1975 and eligible for the benefit of Notification No. 118/86-Cus., dated 17-2-1986. - Mahavir Spg. Mills v. Collector - 1993 (68) E.L.T. 668 (Tribunal).

Drawing and Mathematical Instruments. - Cones for technical drawing pens falling under Heading 90.17 of Customs Tariff Act, 1975 are exempt from additional duty under Notification No. 71/86-Cus., as amened by Notification No. 164/86-Cus. - Nibs India v. Union of India - 1991 (49) E.L.T. 337 (Bom.).

Electrical Insulators - 'Alsint Two More Insulators' oval shape. - See under CHAPTER 85.

Etamic comparator (gauging unit) imported in CKD condition classifiable under sub-heading 9017.80 of Customs Tariff Act, 1975 by Commissioner (Appeals) without considering whether they are parts and spares of comparators or complete appliances requiring installation in workshop in vicinity of machines in a constant temperatured room for efficient use and etamic comparator even without the accessories was not instrument for use in the hand and had to be installed for its operation. Matter remanded. - Collector v. Jay Engg. Works Ltd. - 1999 (109) E.L.T. 899 (Tribunal).

Exemption to goods imported by a research institution. - Imports made by commercial undertaking of which the R & D Unit is a part not eligible for the benefit of exemption meant for research institutions. - Indian Telephone Industries Ltd. v. Collector - 1994 (70) E.L.T. 368 (Tribunal).

Fidelity Cassette is an accessory and not a component part of 'Multi Image Camera', hence benefit of exemption under Notification No. 65/88-Cus., as amended by Notification No. 123/94-Cus., dated 3-6-1994 not available. - Masters Medical Equipment v. Collector - 1995 (80) E.L.T. 101 (Tribunal).

Flow Meter accessories are classifiable under Heading 90.31 of Customs Tariff. - Cimmco Ltd. v. Collector - 1997 (90) E.L.T. 304 (Tribunal).

Flow Meter parts are classifiable under Heading 90.24 of Customs Tariff Act, 1975, the same being specific as compared to more general Heading 90.26. - Moorco (India) Ltd. v. Collector - 1994 (74) E.L.T. 5 (S.C.).

(2) Flow Meter parts are classifiable under sub-heading 9026.90 of Customs Tariff Act, 1975. - Moorco (India) Ltd. v. Collector - 1997 (91) E.L.T. 126 (Tribunal).

Fully programmable paper cutting machine. - See under CHAPTER 84.

Gear - Master gear. - See under CHAPTER 84.

Gear tester - Goulder Mikron make 2A rolling gear tester. - The essential function of the rolling gear tester is that of an eccentricity tester, capable of carrying out the tests described by I.S.I. in Methods of Inspection of spur and Helical Gears, and the D.G.T.D. confirmed this. Therefore, they are eligible to the concessional rate of duty under the Notification No. 49/78-Cus., dated 1-3-1978. - Accumax Ltd. v. Collector - 1983 (14) E.L.T. 2029 (Tribunal).

Haemometer is complete instrument and could not be considered as simply laboratory glassware hence classifiable under sub-heading 9027.80 of Customs Tariff Act, 1975 and not under Heading 70.17 ibid. - Collector v. Sunshine General Industries - 1999 (113) E.L.T. 120 (Tribunal).

Heater - Bio Health Heater. - Multipurpose product having medical application is classifiable as medical appliance under sub-heading No. 9018.90 of Customs Tariff Act, 1975. - Prosoya Industries Ltd. v. Collector - 1995 (78) E.L.T. 344 (Tribunal).

Image Intensifier and Television System consisting of Hi-Performance Image Tube, housing, solid state power supply, collimating lens, 625 line TV Camera and TV Monitor etc. are apparatus based on use of X-Rays and accompanied by components which are specially designed to work with the main equipment only - Such apparatus incorporates advance technology which uses imaging on a screen with X-Rays are classifiable under sub-heading 9022.90 of the Customs Tariff along with the component parts which are not as such to be classified under different headings in view of Chapter Note 2(b) of Chapter 90 ibid. - Collector v. Rama Krishna X-Ray Institute - 1996 (88) E.L.T. 265 (Tribunal).

Image Intensifier System with Video Camera and Monitor being highly sophisticated medical equipment based on uses with X-Ray machines is classifiable under Heading 9022.90 of Customs Tariff Act, 1975 - X-Ray Diagnostic Centre v. Commissioner - 1999 (111) E.L.T. 128 (Tribunal).

Integrated powder diffractometer basic operation system which incorporates a radiation source i.e. an X-ray tube by utilising X-ray radiated from that source for studying crystalline structure of the powder and chemical composition of various materials is fully covered by Clause (c) of Explanation 6 to Heading 90.30 of Customs Tariff Act, 1975 since there is no restriction in said clause as to non-incorporation of radiation source in such apparatus hence not classifiable under Heading 90.22 ibid. - Collector v. Hindalco Industries Ltd. - 1998 (103) E.L.T. 490 (Tribunal).

Integrator Model 1020 provides the use with display of analysis data is classifiable as part of chromatograph under sub-heading 9027.20 of Customs Tariff Act, 1975 by virtue of note 2(b) of Chapter 90 ibid. - Galaxy Organics (P) Ltd. v. Collector - 1999 (111) E.L.T. 251 (Tribunal).

Intelligent ionization smoke detectors based on radioactivity are classifiable under specific sub-heading 9027.10 of Customs Tariff Act, 1975 and not under general residuary sub-heading 9022.90 ibid. - Electroequip v. Commissioner - 1999 (114) E.L.T. 281 (Tribunal).

Lens- Cinematographic Projector lens - Mounted projector Lens to be considered a part of projector and not an article made of glass because mental association of consumer of such a lens would be with a projector and not with a glass hence it is classifiable under Heading 98.06 of the Customs Tariff Act, 1975 and not under sub-heading 9002.11 ibid. Benefit of Notification No. 69/87-Cus. available. - C.K. Enterprises v. Collector - 1997 (89) E.L.T. 798 (Tribunal).

Load Cells are classifiable under Tariff Heading 90.31 of the Customs Tariff Act, 1975 are exempt from auxiliary duty in terms of Notification No. 105/89-Cus., dated 1-3-1989. - Collector v. New Electronics Industries Ltd. - 1998 (98) E.L.T. 690 (Tribunal).

Measuring machines. - Universal measuring machines even when imported without all accessories are entitled to the exemption from duty under Notification No. 49/78-Cus., dated 1-3-1978. - Kinetic Engg. Ltd. v. Collector - 1988 (37) E.L.T. 61 (Tribunal).

Measuring machines. - Validator 10 with standard and special accessories eligible for benefit under Notification No. 49/78-Cus. - Collector v. Escorts Ltd. - 1990 (49) E.L.T. 223 (Tribunal).

Metal Temples of Spectacles Frames. - Mountings of metals is classifiable under sub-heading 9003.19 of Customs Tariff. - Collector v. Royal Opticians - 1996 (87) E.L.T. 283 (Tribunal).

Meter register used as accessories with the flow meter to display running account and final total of quantity of liquid is a complete instrument in itself and not just a part of flow meter manufactured by appellant hence classifiable under Heading 90.29 of Customs Tariff Act, 1975 and not under Heading 90.26 ibid. - Taru Lalvani Engg. Pvt. Ltd. v. Collector - 1999 (108) E.L.T. 586 (Tribunal).

Microscope. - Sterozoom microscope though imported for use in electronics industry is not entitled to the exemption under Notification No. 118/80-Cus., dated 19-6-1980 as it does not possess any feature rendering it more useful in electronics industry. - Continental Device India Ltd. v. Collector - 1987 (32) E.L.T. 224 (Tribunal).

Ozone aging tester, an instrument for chemical analysis which does calculation with the help of micro processor and makes it easy for analyzing and controlling total measurements is classifiable under sub-heading 9027.80 of Customs Tariff Act, 1975 and not under sub-heading 9031.80 ibid. - The benefit of Notification No. 311/86-Cus. is available. - Goodyear India Ltd. v. Collector - 1999 (109) E.L.T. 488 (Tribunal).

Panel control card, arithmetic logic card, graphic display interface card are not parts of data processing machine alone and being used in the machine which fall under Chapter 90 and as per Note 2 to Chapter 90, these parts are classifiable under sub-heading 9032.90 of Customs Tariff Act, 1975 and not under Heading 8473.30 ibid. - Hindustan Petroleum Corpn. Ltd. v. Collector - 1999 (107) E.L.T. 622 (Tribunal).

PCB complete with NICO cells duly caliberated assessed under Heading 91.01/11 of Customs Tariff Act, 1975, claim for exemption under Notification No. 232/83-Cus. relating to goods of Chapter 85 rightly rejected. - General Industrial Controls P. Ltd. v. Collector - 1999 (110) E.L.T. 534 (Tribunal).

Photocomposing machine with an integrated keyboard. - See under CHAPTER 84.

Photocopier accessories - Semi Automatic Document Handler (RX Copier parts - Rear cover) is classifiable under sub-heading 9009.90 of the Customs Tariff as an acessory of Photo-copier and not and under Heading 84.79 ibid. - Modi Xerox Limited v. Collector - 1997 (96) E.L.T. 499 (S.C.).

Photocopier parts. - Rear cover (part of Semi-Automatic Document Handler) is classifiable under sub-heading 9009.90 of Customs Tariff Act, 1975 being an accessory to a photocopier and is not eligible for thebenefit of exemption under Notification No. 69/87-Cus. - Collector v. Modi Zerox Ltd. - 1993 (67) E.L.T. 303 (Tribunal).

Photographic machineries or mini-lab systems for Studios and film processing laboratories which are not ‘industrial plants’ under Project Import Regulations, 1986 are not entitled to project import benefits under Heading 98.01, but are classifiable under Heading 90.10 of Customs Tariff Act, 1975. - Subhash Photographics v. Union of India - 1992 (62) E.L.T. 270 (Bom.).

Photopolymer Plate Making System (Plate Maker) used for preparing printing plates by photographic principles is classifiable under sub-heading 9010.20 of Customs Tariff Act, 1975 and not under Headings 84.42/8443.60 ibid. - Collector v. Hindustan Prakasan Trust - 1999 (107) E.L.T. 204 (Tribunal).

Polishing kit is necessary for efficient functioning of the spectrometer hence classifiable under Heading 90.27 of Customs Tariff Act, 1975 and not as chemicals under Chapter 38 ibid. - Collector v. S.P.I.C. Ltd. - 1999 (113) E.L.T. 579 (Tribunal).

Populated PCB-Spares for spectrophotometer. - See under CHAPTER 84.

Pressure indicator - Differential Pressure Indicator which can be used as part of Poly Extruder Malt Pressure Control System, being a complete instrument in itself suitable for wider variety of applications and not part of machinery hence classifiable under Heading 90.26 of the Customs Tariff Act, 1975 and not under Heading 98.06 ibid. - Collector v. Indian Organic Chemicals - 1998 (97) E.L.T. 131 (Tribunal).

Pressure Transducers (Censors) being component part of transducers classifiable under Heading 90.26 of Customs Tariff Act, 1975 and not under sub-heading No. 8541.50 ibid. Exemption under Notification No. 91/89-Cus. not available - Switzer Instruments Ltd. v. Commissioner - 1999 (111) E.L.T. 378 (Tribunal).

Print head assemblies for gas chromatograph Model 5840A. - See under CHAPTER 84.

Project Import - Abrasion Testing Machine with accessories and spares imported for use in a project registered with Custom House although covered under Heading 98.01 is classifiable under sub-heading 9024.80 of Customs Tariff Act, 1975. - Harita Grammer Pvt. Ltd. - 1994 (73) E.L.T. 242 (Coll. Appl.).

Projection lenses for use in Cinematographic Projectors are eligible for benefit of Exemption Notification No. 93/86-Cus., dated 17-2-1986. - Cinecita Pvt. Ltd. v. Collector - 1995 (77) E.L.T. 181 (Tribunal).

Pulse echo fault locator. - See under CHAPTER 85.

Radar level gauges, specifically designed for measuring the level of liquids are classifiable under Heading 90.26 of Customs Tariff Act, 1975 and not under Heading 85.26 ibid, merely because radar was employed. - Reliance Industries Ltd. v. Commissioner - 1999 (107) E.L.T. 362 (Tribunal).

Reflectors (Components of 35 mm Cinematographic equipments) are classifiable under Heading No. 90.07 of Customs Tariff Act, 1975 and not under Heading No. 90.02 ibid. - Cinecita Private Ltd. v. Collector - 1998 (102) E.L.T. 571 (Tribunal).

Reflectors for cinematographic projectors being part of cinematographic projectors, they are classifiable under Heading 90.07 of the Customs Tariff Act, 1975 covered under column 2 of the table and not being excluded under column 4 of the table of the Notification No. 93/86-Cus. and eligible for concessional rate of duty thereunder. - Cinetekk v. Collector - 1998 (99) E.L.T. 418 (Tribunal).

Research Laboratory fermenter. - See under CHAPTER 84.

Rheometers - Oscillating Disc Rheometers (ODR) mainly used for checking/measuring of viscosity, vulcanisation and final stage of curing, while measuring of torque is an insignificant part of its function. It is classifiable under Heading 90.27 of Customs Tariff Act, 1975 for it answers the description of the category of instrument/apparatus used for physical/chemical analysis of materials tested and of compounded rubber and not under Heading 90.24 ibid. - Mahindra Engg. & Chem. Products Ltd. v. Collector - 1999 (105) E.L.T. 150 (Tribunal).

Scanner - Chromograph DC-380 Colour Scanner with exposing unit ER and standard accessories is a photographic camera used for preparation of printing plates which is a process before printing operation, and is not put to uses ancillary to printing is classifiable under Heading 90.06 of Central Excise Tariff Act, 1985 as well as Customs Tariff Act, 1975 and not under Heading 84.43 thereof not eligible for exemption under Notification No. 59/87-Cus., dated 1-3-1987 and Serial No. 3(ii) of Notification No. 71/86-C.E., dated 10-2-1986. - Colorscans Pvt. Ltd. v. Collector - 1998 (100) E.L.T. 255 (Tribunal).

Scanner. - 'Prismatic Colour Master Analyser 2001 P 35mm' is a "Colour Scanner for use in Printing Industry", since it is not possible to analyse a processed negative without scanning it, it is a scanner first and an analyser later, hence is classifiable under sub-heading 9010.20 of the Customs Tariff Act, 1975. - In Re : Suresh Productions (P) Ltd. - 1996 (87) E.L.T. 761 (Commr. Appl.).

Scientific and technical instruments imported by Research Institutions. - R&D Unit of I.T.I. is a research institution and is entitled to avail the benefit of exemption under Notification No. 70/81-Cus., dated 20-3-1981 but imports by I.T.I. would not qualify for exemption. - Indian Telephone Industries Ltd. v. Collector - 1987 (30) E.L.T. 523 (Tribunal).

Sensor. - See under CHAPTER 85.

Simulators designed for demonstrational purposes for educational needs/training of workmen etc. is classifiable under Heading 90.23 of the Customs Tariff even if by adding some essential parts it can be used as control panel, hence classification under Heading 85.37 ruled out. - PMT Machine Tool Automatics Ltd. v. Collector - 1997 (92) E.L.T. 226 (Tribunal).

Smoke detectors (Sensor), a complete instrument for detecting smoke levels with radioactive source and passing on to the fire alarm system for necessary action is not fire alarm itself hence classifiable under sub-heading 9027.80 of the Customs Tariff and not under sub-heading 8531.10 ibid. - Asia Engineering Co. v. Collector - 1997 (92) E.L.T. 66 (Tribunal).

Software - ‘Gas Chromatography Software’ supplied along with the ‘Mass Chromatograph’ being an integral part of it is classifiable under sub-heading 9027.90 of the Customs Tariff by virtue of Note 2(b) of the Chapter 90 ibid. - Searle (India) Ltd. v. Collector - 1996 (87) E.L.T. 640 (Tribunal).

Sound reproducers - Supporting sub-systems functioning only in conjunction with cinematographic projector are classifiable as part/sub-system of cinematographic projector under Heading 9007.62 of Customs Tariff Act, 1975 and under Heading 900711.02 of ITC(HS). - Cine Land v. Commissioner - 1999 (114) E.L.T. 653 (Tribunal).

Sound vibration analysing system. - Since the subject goods are capable of being used in several diverse industries and not specifically for the tractor unit, these are not eligible for the exemption under Notification No. 243/78-Cus., dated 26-12-1978. - HMT Ltd. v. Collector - 1988 (35) E.L.T. 490 (Tribunal).

Super Prominar Lenses although usable in projector being objective lenses are classifiable separately under sub-heading 9002.11 of Customs Tariff Act, 1975 vide Chapter Note 2 of Chapter 90 ibid. Benefit of Notification No. 93/86-Cus. is not available. - Cinerama Pvt. Ltd. v. Collector -1999 (114) E.L.T. 313 (Tribunal).

Switch Cabinet (Electric). - See under CHAPTER 85.

Tachometers. - Differential and Ratio Tachometers being a precision instrument to provide signals for studying and controlling the various variables is not part of the machinery for working rubber, hence classifiable under sub-heading No. 9029.20 of the Customs Tariff and not under Heading 98.06 ibid. - Collector v. Apollo Tyres Ltd. - 1997 (92) E.L.T. 210 (Tribunal).

Tape - Casting Tape - Deltalite casting tapes. - See under CHAPTER 30.

Temperature Bellows are not flexible tubing by themselves but in the form of assembled parts as meant for industrial pressure controller hence classification under sub-heading 9032.90 of Customs Tariff Act, 1975 appropriate, goods having been cleared under this heading both before and after the consignment. - Ranutrol Ltd. v. Collector - 1999 (112) E.L.T. 418 (Tribunal).

Testing equipments. - The benefit under Notification No. 243/78, dated 26-12-1978 is available only to goods designed for testing purposes in the automotive industry and not to general purpose goods for use in various industries. - HMT Limited v. Collector - 1988 (35) E.L.T. 490 (Tribunal).

Transducers - Temperature Pressure Transducers being pressure and temperature sensors for use in polymer processes requiring repeatable reliable performance hence classifiable under Heading 90.24(1) of the erstwhile Customs Tariff Act, 1975 and not under Heading 90.29(2) ibid. - Hindustan Lever Limited v. Collector - 1997 (94) E.L.T. 687 (Tribunal).

Turbines. - See under CHAPTER 84.

TV set and camera not being essential parts of microscope, therefore Microscope, Camera system and CCTV are classifiable under sub-headings 9011.20, 9066.59 and 8528.10 respectively of the Customs Tariff Act, 1975. - 1998 (99) E.L.T. 599 (Tribunal).

Universal Measuring machine 200, imported for measuring tools, jigs, and components thereof as well as for checking gauges is entitled to the exemption granted under Notification No. 49/78-Cus., dated 1-3-1978. - Hindustan Machine Tools Ltd. v. Collector - 1987 (28) E.L.T. 151 (Tribunal).

Welding simulator solely designed for training purpose is classifiable under Heading 90.21 of Customs Tariff Act, 1975. - Larsen & Toubro Limited v. Collector - 1997 (92) E.L.T. 529 (Tribunal).