1997(02)LCX0144

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri G.A. Brahma Deva, Member (J) and J.H. Joglekar, Member (T)

HOECHST INDIA LTD.

Versus

COLLECTOR OF CUSTOMS, BOMBAY

Final Order No. C/504/97-B2, dated 27-2-1997 in Appeal No. C/4004/87-B2

Advocated By : None, for the Appellant.

 Shri G.D. Sharma, JDR, for the Respondent.

[Order per : J.H. Joglekar, Member (T)]. - The appellants imported “Research Laboratory Fermenter”. They claimed classification under sub-heading 8419.20 CTA. The Customs classified the goods under sub-heading 8479.89. The importers then suggested another classification i.e. under sub-heading 9027.80. The Assistant Collector ruled that classification under Heading 84.79 was most appropriate. The Collector (Appeals) upheld his classification. Hence this appeal.

2. The appellants have requested disposal on merits which we proceed to do after hearing Shri G.D. Sharma, ld. D.R.

3. The description under sub-heading 8419.20 reads as “Medical, surgical or laboratory sterlisers”. The function of sterlisers is to destroy all micro organism placed therein and to prevent growth of such organism. From the description of the impugned goods, we find that it is an apparatus for growth and cultivation of cells although the first step is that of sterlisation of the medium. The impugned goods do not attract the description of sterlisers and, therefore, cannot be classified under sub-heading 8419.20. As regards heading 90.27, we find that it covers instruments and apparatus for analysis of physical or chemical phenomenon. The impugned goods are for safeguarding and growing biological specimens. Their function is much more than merely checking of the phenomenon taking place therein, although it, admittedly, is one function thereof. In the absence of any specific heading capable of covering impugned goods, we find that the selection of the residuary classification under 84.79 was appropriate. We find no merit in this appeal and reject the same.

Equivalent 1997 (93) ELT 288 (Tribunal)

Equivalent 1997 (020) RLT 0152 (CEGAT-SB)