1997(10)LCX0130

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri Lajja Ram, Member (T) and S.S. Kang, Member (J)

COLLECTOR OF CUSTOMS, BOMBAY

Versus

CHEMILAB CORPORATION

Final Order No. C/2315/97-B2, dated 27-10-1997 in Appeal No. C/429/92-B2

Advocated By : Shri S.N. Ojha, JDR, for the Appellants.

Shri J.C. Patel, Advocate, for the Respondents.

[Order per : Lajja Ram, Member (T)]. - This is an appeal filed by the Revenue being aggrieved with the order-in-original dated 22-2-1991 passed by the Collector of Customs, Air Cargo Complex, Sahar, Bombay, in which the learned Collector of Customs had held that the goods imported - certified reference material - accessories for sepectrometers, were correctly classifiable along with spectrometer under sub-heading No. 9027.30 of the Customs Tariff. In the show casue notice it had been alleged that the goods were classifiable as checking standards under sub-heading No. 9031.80 of the tariff. In appeal, the Revenue had pleaded that the goods were classifiable under Heading No 98.02 of the Customs Tariff as laboratory chemicals.

2. We have heard Shri S.N. Ojha, JDR, for the appellants/Revenue and Shri J.C. Patel, Advocate, for the respondents, M/s. Chemilab Corporation.

3. Under sub-heading No. 9802.00 Laboratory Chemicals are classifiable. It had been explained in Chapter Note 3 under Chapter 98 that Heading No. 98.02 covers all chemicals, organic or inorganic, whether or not chemically defined, imported in packings not exceeding 500 gms. or 500 ml. and which could be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals.

4. In the bill of entry, it had been described that three packages of goods imported with gross weight 81.8 kgs. and net weight 38.85 kgs. had been imported. In reply to the show cause notice, it had been mentioned that the goods were ferrous and non-ferrous metal discs and drillings. Shri J.C. Patel, Advocate, had referred to the catalogue of the Bureau of Analysed Samples Ltd. with reference to Certified Reference Materials. With regard to Spectroscopic Standard Certified Reference Materials it had been stated as under :

“The materials for Spectroscopic Standard Certified Reference Materials (SS-CRMs) have been specially prepared to provide samples of uniform composition in a form suitable for use with optical emission and X-ray fluorescence spectrometers. Each sample has been analysed by at least five analysts, and a certificate showing the individual mean values obtained by each analyst and a summary of the methods used is supplied with each sample or set of samples.

Steel samples are usually in the form of discs cut from round bar. Cast iron samples, which are prepared in conjunction with BCIRA, are in the form of chill cast rectangular blocks."

5. While the reference materials had been prepared under laboratory conditions, it would not be said that the goods imported were in the nature of laboratory chemicals. As is clear from the extract given above, the steel samples were usually in the form of discs cut from round bar. As the Heading No. 98.02 is only restricted to laboratory chemicals as explained in Chapter Note 3 of Chapter 98, we do not consider that their classification under the said Heading No. 98.02 was appropriate.

6. Thus, without going into the other aspects of the matter, we consider that the ground taken by the Revenue in the present appeal is not sustainable.

7. As a result, there is no merit in this appeal filed by the Revenue and the same is rejected.

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Equivalent 1998 (100) ELT 395 (Tribunal)