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2024 (1) TMI 1172 - CESTAT AHMEDABADClassification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classifiable under CTSH 9027 20 00 or not - HELD THAT:- As is evident from the literature produced on behalf of the appellants, the word Gas in Gas Chromatograph refers not to the sample being analysed, but to the carrier gas which carries the vaporised sample (Mobile Phase) from the Inlet to the Column. It would be contrary to the HSN explanatory notes to classify Gas Chromatograph as Gas Analyser under CTSH 9027 10 00 instead of classifying the same as Chromatograph under CTSH 9027 20 00 which is more specific description. The HSN Notes while explaining the scope of “Chromatograph” has referred to all kinds of Chromatographs, whether Gas, Liquid, Ion or thin Layer Chromatographs and have not excluded Gas Chromatographs from Chromatographs. The US Customs Tariff, gives 10-digit sub-classification and as per which Gas Chromatograph appears at Sub-heading 9027. 20.50.50. Foreign manufacturer-supplier’s Invoice also mentions the said Sub-heading 9027.20.50.50. The Appellant’s claim for classification of Gas Chromatograph for monitoring of Dissolved gases in mineral oil, under CTSH 9027 20 00, is also supported by the decision of the HS Committee taken at its 64th Session. The product considered by the HS Committee in the said decision is “Online Dissolved Gas Analysis (DGA) Apparatus” used for monitoring dissolved gases in transformer oil, which consisted of Gas Chromatography System. The Hon’able High Court of Delhi has in the case of MANISHA PHARMA PLASTO PVT. LTD. VERSUS UNION OF INDIA [1999 (5) TMI 33 - HIGH COURT OF DELHI] held that the opinion of the HS Committee has a lot of pervasive value and should ordinarily be taken as binding. The subject goods imported by the Appellants are held to be classifiable as Gas Chromatograph under CTSH 9027 20 00. The impugned order is therefore set aside - Appeal allowed.
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