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2016 (11) TMI 264 - AT - CustomsClassification of imported goods - Datacolour Autolab 32, Laboratory Dispenser and Solution Maker - classified under heading 8479.89 of the First Schedule or under 9032.89 of the First Schedule to the Customs Tariff Act, 1975 - equipment imported is used for callibrated mixing and dispensing of coloured dyes - Held that: - The item under import is a laboratory dispenser and solution maker with single 12 position turntable to enable the dispensing a combination of colours as a solution. It is intended to achieve fast, accurate and repeatable dispensing of recipes and the preparation of solutions with great precision. Therefore, it would appear to be an instrument. The evolving production techniques in the textile industry require precisely measured combination of dyes and colours and hence the equipment performs the function of measuring. Likewise, it is a pre-mixed quantity of solution which is to be dispensed, and, therefore the equipment performs a controlling function. Further, without any human intervention the dispenser starts operates and stops at pre-set intervals. Hence, the classification claimed under 9032.89 of the First Schedule to the Customs Tariff Act, 1975 as ‘automatic regulating or controlling instruments and apparatus’ is also a distinct possibility. In terms of rule 3(c) of the General Rules for Interpretation of the Import Tariff, the impugned goods be classified under 9032.89 of the First Schedule to the Customs Tariff Act, 1975 - appeal allowed - decided in favor of appellant.
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