1. Actuator unit used for testing falls under H. 90.22. 1983 ECR 179D (T).

2. "Blood counting chambers" and Pipettes" fall under H. 90.17/18. 1983 ECR 520D (T).

3. "Blood counting chambers" fall under H. 90.25. 1983 ECR 524D (T).

4. Dynafax high speed camera (Model 350) is classifiable under H. No. 90.08 as it is functionally similar to cinematographic camera. Recourse to rules of construction and reference to popular parlance would be of no avail in arriving at appropriate decision in a technical case. 1983 ECR 1527 D (T).

5. Pressure transducers required for measuring the material pressure of the hot molten plastic in the extruders are classifiable under H. 90.24(1) or 90.29(1), both carrying the same rate of duty. 1983 ECR 1527 D (T).

6. Rolling gear tester falling under H. 90.162(2) is entitled to the benefit of exemption Notification No. 49/78-Cus. dt. 1.3.1978. 1984 ECR 1086 (T).

7. "Weld on parts" suitable for use solely or principally with thermocouples fall under H. 90.29 (1) read with 90.23(1). 1984 ECR 1161 (T).

8. Photoprint cylinders designed for use as parts of photocopying machines fall under H. 90.10 and are entitled to the benefit of exemption from C. V. duty under Notification 362/76-Cus. dt. 2.8.1976. 1984 ECR 216 (T).

9. Chromographic colour scanners fall under H. 90.10 1984 ECR 2128 (T).

10. Spares and accessories for particle size analyzer, viz. Vacuum Sampler, Dry Sample Feeders, Additional Sensor, Plotter Paper, Plotter Pens, Automatic Bottle Samples, Print Out System, Minimum Spare Kits are not independent units and are classifiable under H. 90.29. 1986 (7) ECR 130 (T).

11. Pneumatic Power Cylinder is a component part of air control system; hence falls under H. 90.24(1). 1987 (11) ECR 521 (T).

12. Universal Measuring Machines can be equated to universal machine instru-ments; hence they are entitled to benefit under Notfn. 49/78-Cus. 1987 (12) ECR 43 (T).

13. Digital Function Generator & Digital can be equated to universal machine instruments; hence they are entitled to benefit under Notfn. 49/78-Cus. 1987 (12) ECR 70 (T).

14. Breathing Components fall under H. 90.17/18. 1987 (12) ECR 675 (T).

15. Programmer of Pacemaker is an accessory of pacemaker since it enhances its effectiveness and is exempt from duty since it is included in the amendment to Notfn. 208/81-Cus. 1987 (12) ECR 788 (T).

16. Noise Testing Equipment is electrical checking-cum-measuring instrument classifiable under H. 90.28. 1987 (13) ECR 289 (T)

17. Test benches are parts of measuring and checking apparatus classifiable under H. 9031.20. 1987 (13) ECR 539 (T).

18. Automatic plate processor is photographic equipment, not printing machinery, as it employs photographic principles, hence classifiable under CTA H. 90.10. 1989 (25) ECR 125 (T).

19. Colour Scanner of Chapter 90 eligible for exemption from auxiliary duty under Notfn. 311/86-Cus. even if classified under H. 98.01 under Project Imports for benefit of basic duty under Notfn. 132/85-Cus. as the two classifications are for different purposes. 1991 (34) ECR 360 (T).

20. Thermal Analysis System is a complete unit, and in view of Section XVI Note 4, it falls under CTA SH. 9027.80. The provision of section 19 of the Customs Act is not applicable to it. 1991 (36) ECR 23 (T).

21. Instruments—Sight flow indicators, being specially designed instruments/gauges and not ordinary pipe fittings, are classifiable under CTA H. 90.24(1), not H. 74.07/08. 1991 (36) ECR 233 (T).

22. Life Saving Equipment—Compressed Air Breathing Apparatus OXY—Is not such equipment as per manufacturer. CTA: 90. 1993 (45) ECR 272 (T).

23. Rear cover—Part of SADH falls under CTA: 9009.90 being more specific. 1993 (46) ECR 564 (T).

24. Aluminium Sheets pre-coated with Silica Gel and Fluorescence Indicator. Fall under SH. 9027.20 CTA. 1994 (55) ECR 140 (T).

25. Flow meter and component parts fall under H. 90.24 CTA. 1994 (55) ECR 3 (SC).

25. Automatic Plate Processor, working on photographic principles, is classifiable under CTA SH. 9010.20; hence not classifiable under Ch. 84 (H. 84.34 or 84.35). 1996 (62) ECR 676 (T).

26. Templates—Refund—The appellant"s claim for classification of Tem-plates under CTA H. 90.24 and for consequential refund of duty was rightly rejected as the goods do not fall under that heading at all. It is not open to the appellant to put forth a new case seeking re-classification under CTA H. 90.16. 1995 (59) ECR 323 (T).

27. Eddy current non-destructive detector falls under CTA H. 90.28(4)/90.16(1) and is eligible for exemption—Notfn. No. 194/76-Cus. 1995 (60) ECR 489 (T).

28. Yashica camera—Microphotographic apparatus components—The imported Yashica camera in this case is classifiable under CTA H. 90.11 as it has been presented along with the remaining components of microphotographic apparatus for the purpose of assessment. It could be excluded from this heading only if it was presented separately. It cannot be classified under CTA H. 90.07 as a "camera" as held by the Deptt. 1996 (63) ECR 383 (T).

29. Thermocouple instruments, imported by the appellants, which are used for measuring electromotive force of the current, are classifiable under CTA H. 90.28(2) and not H. 90.24(1) which is applicable to non-electrical apparatus—Explanatory Notes of BTN followed. 1996 (66) ECR 153 (T).

30. Software—Chromatography software is classifiable under CTA SH. 9027.90 which covers "Mass Chromatograph". Software is a set of computer programmes concerned with the operation of a data processing system. It is an integral part of Chromatograph Mass and not a separate item. According to Note 2(b) of Ch. 90 also, a part of the imported Chromatograph is required to be classified under the same SH. as the machine. 1996 (67) ECR 807 (T).

31. Orthopaedic appliance—Redi Vac Wound Suction apparatus—Exemption—Notfn. No. 311/86-Cus.—The technical literature, certificates of the experts, supplier"s invoice and the bill of entry describe the goods as Orthopaedic Appliance. Further, the Collector (Appeals) in his order has recorded that suppliers are manufacturers of Orthopaedic Equipment and the goods were assessed under CTA H. 90.21 in the past. 1997 (68) ECR 78 (T).

32. Radial Clearance Measuring Machine MGL-35-3 is a checking machine which checks radial clearance i.e. the sum of both displacements accurately and the result is displayed digitally on the electronic measuring system. In view of this no distinction between "checking" and "measuring" can be made as there can be no checking without accurate measurement. 1997 (68) ECR 728 (T).

33. Flow meters are classifiable under CTA: Chapter 90 and Notfn. 155/88-Cus. is not applicable. 1997 (68) ECR 730 (T).

34. Wavelength U.V. Detector—Classification under CTA: H. 90.25 as it is a complete equipment by itself in the operation of Liquid Chromatography system. It cannot be considered as a "spare" falling under H. 90.29(1) as held by the Deptt. 1997 (68) ECR 899 (T).

35. Image intensifying system consisting of Hi-performance image tube, housing, solid state power supply. Collimating lens, 625 line TV camera and 17" TV monitor—Main apparatus based on use of X-Rays falls under H. 90.22—Accessories and parts designed principally for use with the main apparatus also fall under the same Heading—Entire system treated as a single unit—Note 2(b), Ch. 90. 1997 (69) ECR 147 (T).

36. Universal Measuring Machine Validator—Machine capable of making all the measurements with the help of accessories entitled to exemption under Notfn. No. 49/78-Cus.—CTA: H. 90.16(2). 1997 (69) ECR 362 (T).

37. Parts of flow meters for measuring volume and rate of flow, fall under CTA: H. 90.24 (old Tariff) and SH. 9026.90 (new Tariff). 1997 (69) ECR 586 (T).

38. Simulator—Traub TX-8D SNC Control System designed for imparting training—A simulator, if not suitable for any other purpose in the form in which it is im-ported, is classifiable under CTA: H. 90.23. 1997 (70) ECR 69 (T).

39. Smoke Detector (Sensor)—CTA: SH. 9027.80 or SH. 8531.10—In view of the literature and the certificates issued by the DGTD and Chartered Engineer the imported instruments cannot be treated as fire alarms and are classifiable under SH. 9027.80, nor SH. 8531.10. 1997 (70) ECR 397 (T).

40. Measuring/Checking Instruments—Bearing Analyser BEA-52 is an instrument for measuring/checking lubrication and mechanical condition and fatigue of ball and roller bearings, hence it is correctly classifiable under CTA: H. 90.28(4). 1997 (71) ECR 337 (T).

41. Weld Trainer—CTA: H. 90.21 or 85.18/27(1)—As per expert opinion and literature, the apparatus is a simulator solely designed to impart training to newly recruited welders and is not usable for any other purpose. No evidence brought on record by revenue to disprove the importer"s claim or to hold that it could be used for other purposes. The apparatus is therefore classifiable under CTA: H. 90.21 (now 90.23). 1997 (72) ECR 159 (T).

42. Rear Cover of SADH (Semi-Automatic Document Handler)—Exemption—Goods classifiable under CTA: SH. 9009.90, not under CTA: H. 84.79—ratio of Supreme Court judgment upholding Tribunal deci-sion 1993 (46) ECR 564 (T), in the appellant"s own case. 1998 (77) ECR 339 (T).

43. Spectrometer—Accessories—Reference Material—Whether classifiable under CTA: SH. 9027.30 or 9802.00—The impugned Certified Reference Materials, though prepared under laboratory conditions, were not in the nature of laboratory chemicals; hence, in view of Chapter Note 3 of Chapter 98 of CTA, these are not classifiable under CTA: H. 98.02. 1998 (77) ECR 595 (T).

44. Reflectors for Cinematographic Projectors—CTA: H. 90.02 or 90.07—Exemption—Reflectors as parts of projectors do not fall under CTA: H. 90.02, being classifiable under H. 90.07. As these do not figure in the excluded items under the notification, benefit of exemption under Notfn. 93/86-Cus. is admissible—ratio of Tribunal decision in the case of Cinetekk v. CC. 1998 (78) ECR 96 (T).

45. Meter Registers—ITC—OGL—Goods not covered under CTA: H. 90.26 as these are not instruments or apparatus for measuring and checking of flow of liquids or gases. Meter Register used as a counter with the flow meter to display running account and final total of quantity of liquid is more appropriately classifiable under CTA: H. 90.29. Goods are complete instrument and not a part of the flow meter manufactured by the appellant. As these are used as an accessory with the flow meter, these are not eligible for import under OGL. Specific licence is required to import Meter Registers. Impugned order upheld. 1998 (78) ECR 315 (T).

46. Certified Reference Materials for Spectrometers—Exemption—Classification under CTA: SH. 9027.30 with benefit of Notfn. 79/93-Cus. upheld—ratio of Tribunal decision in the case of CC v. Chemilab Corpn. 1998 (77) ECR 595 (T).1998 (78) ECR 322 (T).

47. Destruclip—Whether Hand Tool or Medical Appliance—The product is not a multi-purpose or general use hand tool. Being a specific end-use machine/appliance, specifically designed to destroy by clipping used disposable syringes and needles thereof to prevent misuse, "Destruclip" is a medical appliance, classifiable under CTA: SH. 9018.90, as per Rule 3(c) of the Interpretative Rules. 1998 (78) ECR 373 (T).

48. Instruments—Oscillating Disc Rheometer ODR 2000—Whether classifiable under CTA: SH. 9027.80 read with Notfns. 105/89-Cus. and 158/89-Cus., as claimed by the appellants, or under CTA: SH. 9024.80 as held by Revenue—As per the catalogue, the imported goods clearly answer the description of the category of instruments/apparatus used for physical/ chemical analysis (including viscosity) of the materials tested; hence correctly classifiable under CTA: SH. 9027.80, and also eligible for exemption under Notfn. 158/89-Cus. 1998 (79) ECR 594 (T).

49. Haemometer—CTA: H. 90.18 or 90.27—As per the product literature, the imported goods were a complete instrument and could not be considered as simply laboratory glassware falling under CTA: H. 90.18, in view of Explanatory Notes to HSN. On the basis of assessment of similar goods earlier, classification of Haemometer under CTA: SH. 9027.18 is upheld.1998 (79) ECR 706 (T).

50. Polishing Kit—Spectrometer Parts—The imported polishing kit being essential for use of a spectrometer has to be assessed as a whole and not only according to the chemicals or compounds constituting parts of it. The catalogue clearly shows that the polishing kit is necessary for efficient functioning of the Spectrometer. Therefore, the polishing equipment as a whole cannot be assessed as chemicals under Chapter 38 merely because some of its constituents are chemicals. The imported polishing kit is correctly classifiable under CTA: H. 90.27 as parts and accessories of Spectrometer not otherwise specified. 1999 (80) ECR 409 (T).

51. Automatic Plate Processor—The impugned item works on photographic principles since it is a processor of presensitized plates using a method similar to a photographic processor. The imported Automatic Plate Processor, therefore, is correctly classifiable under CTA: H. 90.10 as it is similar to a photographic processor —ratio of Tribunal decision in the case of Thomson Press (I) Ltd. v. CC 1996 (62) ECR 676 (T). 1999 (80) ECR 424 (T).

52. Converters—ITOPO IV—I.P. Converters, as essential operating parts of electrical numerical control scheme, cannot be considered as electrical machine having individual function to attract classification under CTA: H. 85.43; these are correctly classifiable under CTA: SH. 9032.89. 1999 (81) ECR 25 (T).

53. Photopolymer Plate Making System (Plate Maker) used for printing plates by photographic principles—Goods imported were correctly classifiable under CTA: SH. 9010.20—ratio of Tribunal de-cision in the case of Thomson Press (I) Ltd. & Anr. v. CC 1996 (62) ECR 676 (T). 1999 (81) ECR 313 (T).

54. Gauge Glass is not classifiable under CTA: H. 70.20 as "articles of glass"; it is correctly classifiable as a part of level gauges under CTA: H. 90.29—ratio of Tribunal decision in the case of Usha Martin Black Ltd. v. CCE. 1999 (81) ECR 444 (T).

55. Ozone Aging Tester—Exemption—According to the catalogue, an ozone aging tester is an instrument used for chemical analysis with the help of a micro-processor to calculate, analyse and control total measurements. Therefore, the ozone aging tester is classifiable under CTA: SH. 9027.80 as an instrument for chemical analysis and is consequently eligible for exemption under Notfn. 311/86-Cus. 1999 (82) ECR 174 (T).

56. Ozone Test Chamber Model 603L—Used for testing of effect of ozone on rubber tyres—Whether a machine with individual function, classifiable under CTA: SH. 8479.89, or a Testing Machine classi-fiable under CTA: H. 90.27—Product literature shows that the features of an Ozone Test Chamber include continuous monitoring, digital display of test parameters, humidity control, low temperature option and conformity to national or international standards. Ozone Test Chamber is, therefore, an apparatus which has more functions than generating ozone and maintaining it at a required level and hence it is in the nature of testing equipment. It is therefore more appropriately classifiable under CTA: SH. 9027.80. Per Vice-President: The item is not a machine with an individual function, and cannot, therefore be classified under CTA: SH. 8479.89. However, it does not perform physical or chemical analysis and does not mea-sure any of the parameters mentioned in CTA: H. 90.27. The property which is required to be tested is more akin to the properties mentioned under H. 90.24, which is therefore a more appropriate classification for the impugned item. CTA: H. 90.24 & SH. 9027.80. 1999 (84) ECR 619 (T).

57. Populated PCBs—Arithmetical Control Card, Memory Card & HF Bus Control Card—Imported for a machine falling under CTA: H. 90.32—The items cannot be classified under CTA: H. 85.42, which covers only integrated circuits (ICs), not sub-as-semblies (populated PCBs). Since the main machine falls under H. 90.32, the populated PCBs were rightly classified under SH. 9032.90. by CC (Appeals). CTA: SH. 9032.90. 1999 (84) ECR 766 (T).

58. Panel Control Card, Arithmetic Logic Card & Graphic Display Inter-face Card—Since the impugned items are being used in a ma-chine which falls under Ch. 90, these are classifiable under CTA: SH. 9032.90. These are not parts of data processing machines alone, hence classification under CTA: SH. 8473.30 by CC (Appeals) is not correct. CTA: SH. 9032.90. 1999 (84) ECR 766 (T).

59. X-Ray System—The system, consisting of three special assemblies, namely, (a) Image Intensifier Module; (b) Specially designed Video Camera and (c) Monitor, is not assessable under CTA: H. 85.21 as a closed circuit T.V. It works only in conjunction with an X-ray system for medical purposes, and hence is appropriately classifiable under H. 90.22 of both the Customs Tariff as well as the Central Excise Tariff for purposes of levy of CV duty—ratio of Tribunal decisions in the cases of CC v. Ramakrishna X-ray Institute 1997 (69) ECR 147 (T) and CC v. Medical College 1997 (73) ECR 423 (T).1999 (84) ECR 781 (T).

60. Radar Level Gauges—Whether measuring instrument under CTA: H. 90.26 or radar apparatus under CTA: H. 85.26—Reference to the HSN Explanatory Notes leads to the conclusion that mere use of radar in any equipment/apparatus is not enough to justify classification of that equipment or apparatus under CTA: H. 85.26. Equipment in which radar is used as an aid or tool for perform-ing a specific function is to be classi-fied by reference to the func-tion for which the radar is employed. The impugned goods are specifically designed for measuring the level of liquids and are, therefore, rightly classifiable under CTA: H. 90.26. CC has not considered these aspects but has been exclusively guided by the fact that the radar is employed in the equipment. This reasoning is not acceptable. The goods merit classification under the more specific CTA: H. 90.26.1999 (85) ECR 201 (T).

61. Temperature Bellows consisting of Brass Nipples, Bellow ring, Spring and Metal Housing Imported goods are not flexible tubing but are assembled parts meant for industrial pressure controller—Imported goods cleared under CTA: SH. 9032.90 both before and after the present consignment—Hence there was no justification for classifying the goods under SH. 8307.90. Impugned order set aside. 1999 (85) ECR 947 (T).