TMI Blog2009 (12) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... er instruments is the more appropriate heading. - C/209/2003 - 1854/2009 - Dated:- 1-12-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Shri Sriprakash, Advocate, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - The appellants have imported 'Uni-Lite XCEL' claiming 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. 2. Shri Sriprakash, learned Counsel appearing for the appellants argues at length that the instrument in question uses the method of measuring the lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even though they determine purity of substance through determination of the refractive index, the impugned instrument should also be classified under the same Heading even though it measures cleanliness. 3. Heard the learned SDR Shri C. Dhanasekaran appearing for the Department. He states that the instrument under consideration is used to determine contamination of a work surface and liquid samples. It is not an instrument for measuring light which is done by luxmeters. It uses the method of measuring light to determine the contamination level in relative units but it is not a luxmeter. It actually measures ATP levels. 4. After hearing both sides and perusal of the case records, we find that the authorities below have examined the catal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easuring or checking quantities of heat, sound or light (including exposure meters); microtomes 7. The light measuring instruments are specified in the third part which for the reason stated above does not include the impugned instrument as it is not a light measuring equipment. The refractometers on the other hand are specifically included in the first part of the Heading 90.27 and hence inclusion of the same does not automatically require classification of the impugned instrument in the third part of the Heading. 8. The learned Counsel has also argued that under the residuary entry only such goods are to be covered which cannot be brought under the various specific entries in the Tariff. He cites in this regard the Hon'ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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