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2009 (12) TMI 423 - AT - CustomsClassification – import of ‘Uni-Lite XCEL’- Appellant claimed classification under CTH 9027.80 as an instrument for measuring quantity of light. The authorities below have classified the same under CTH 9031.80 as measuring or checking device not specified elsewhere. – Held that: - that the impugned goods is not an instrument for measurement of light, rather it is an instrument for measuring ATP levels thereby determining contamination/cleanliness levels of surfaces and liquids. Therefore, it cannot be classified under the Heading specific to light meters. The residuary entry under 9031.80 which covers other instruments is the more appropriate heading.
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