Case Laws
2022(11)LCX0059 : ASCENSIA DIABETES CARE INDIA PVT. LTD : Glucometers consisting of Glucose meter, test strips, Lancet device and user guide will get classified under heading 90278090 and not under 90189099
2021(04)LCX0135 : Continental Automative Components (India) Pvt Ltd : LCD Module is classifiable under CTH 90139010
2021(01)LCX0372 : Competition Team Technology (India) Pvt. Ltd. : LCD panels are classifiable under CTH 9013 8010 and parts of LCD panels are classifiable under CTH 9013 9010
2016(07)LCX0069: Terumo Panola Ltd. : Dialysis equipment - Soft shell filter for blood bag and imugard filters. — Parts of renal dialysis equipment, blood transfusion apparatus and haemofiltration instrument. They are component for filtering blood which could not be classified as general category of filters under sub-heading 8421 29 00 . These equipments are filters and qualifies as parts of blood purifying system, hence classifiable under sub-heading 9018 90.
2016(04)LCX0015 : Essilor India Pvt. Ltd.: Semi finished Spectacles Lens are classifiable under sub heading 9001 90 90.
2015(12)LCX0124 : Samsung India Electronics P Ltd.: Liquid Crystal Devices Panels are classifiable under sub heading 9013 80 10.
2015(09)LCX0003 : Dr. Reddy’s Lab: Diagnostic equipment as Auto analyzer for blood samples is classifiable under sub-heading 9030 89.
2015(05)LCX0008: Secure Meters Ltd.: LCD Module & Elastomeric LCD Display are classifiable under sub heading 9013 80.
2015(01)LCX0091 : Reliance Communications Infrastructure Ltd.: Optic fibre cables not made up of individually sheathed fibres are classifiable under heading 9001.
2014(10)LCX0066: Fujifilm India Pvt. Ltd.: FCR capsula is classifiable under sub-heading 9022 90 90/9022 14 90.
2013(02)LCX0184: Jindal Photo Ltd.: FCR Capsula are not part of diagnostic apparatus and hence classifiable under sub-heading 9022 90 90 or 9022 14 90.
2013(02)LCX0184 : Jindal photo Ltd.: Drypix exclusively meant for medical use is classifiable under sub-heading 9022 90 90.
2013(02)LCX0184: Jindal Photo Ltd.: Imaging plates and cassettes are classifiable under sub-heading 9018 90 99.
2012(02)LCX0057: Diamond Electricals Ltd. : Ionization Smoke Detector is classifiable under sub-heading 9022 90 and not under sub-heading 9027 80 10
2012(02)LCX0027: Keihin Penalfa Ltd.: Electronic Automatic Regulator are classifiable under sub-heading 9032 89 and not under sub-heading 8543 89
2011(08)LCX0267: Vikas Corporation: Playback Stereo Synthesizer and Channel processor used for processing sound cassette deck or CD player is classifiable under sub-heading 8543 89 and not under heading 9070.
2010(07)LCX0007: N.I. Systems (India) P. Ltd.: Programmable Automation Controllers are classifiable under sub-heading 9032 89 10.
2010(05)LCX0077 : Midas Impex: Plastic Spectacles Lens are classifiable under sub heading 9004 90.
2009(12)LCX0005: Vasta Marketing: Uni-Lite XCEL is a hygiene testing equipment classifiable under sub-heading 9031 80.
2008(11)LCX0210: Agilent Technologies India Pvt. Ltd.: Spectrum Analyzer for general purpose of analyzing complex radio frequencies and microwave signals used for tele-communications is classifiable under sub-heading 9030 40 00.
2007(04)LCX0064: K.V.P. Graphics: Scanner and processor meant for photographic laboratories rather than used for printing are classifiable under heading 9010 and not under heading 8442.
2006(12)LCX0174: Real Image Pvt. Ltd.: DTS-6D sound processor is classifiable as part/sub-system of cinematographic projector under sub-heading 9007 02.
2006(12)LCX0136: SPM India Ltd.: Air Leak Tester for determining existence of leakage of air/gas based on measurement of pressure is classifiable under sub-heading 9026 20 00.
2006(07)LCX0185: Westfort Hi Tech Hospital Ltd.: Lamps are classifiable under sub heading 9018 19.
2006(06)LCX0010: New Look Cosmetic Laser Centre: Ruby star surgical laser is classifiable under heading 9018.
2006(05)LCX0229: Femco Filters (P) Ltd.: Particle counter is classifiable under heading 9026.
2006(05)LCX0116: Poddar Pigments Ltd.: Scientific filter test unit with gear and extruder is classifiable under heading 9031.
2006(02)LCX0016: Alcatel India Ltd.: Telecommunication cables designed with ‘loose buffer construction’ technology and Terrestrial cables having electronic conductors along with optical fibre cable are classifiable under heading 9001.
2005(12)LCX0388: Elgithread (India) Ltd.: Tyre Scanner imported for checking porosity of retreaded tyres is classifiable under heading 9027.
2005(07)LCX0232: Endosys International: Cobra Scan X-Ray Digitizer along with X scan tele radiology and tele medicine software which scan and digitize X-ray images is classifiable under sub-heading 9018 19.
2005(06)LCX0135 : Frontier Trading: Magnetic Accupressure Treatment instrument is classifiable under heading 9019.
2005(03)LCX0219: VDO India Ltd.: Climate Test Cabinet System is classifiable under sub-heading 9027 80.
2005(03)LCX0028: Super Spinning Mills Ltd.: Uster Ring Data and Uster classimat used as checking instruments are classifiable under heading 9016.
2004(10)LCX0076: Impressive Computer Systems: Polaroid digital imaging systems used in capturing photographic image are classifiable under sub-heading 9006 53 .
2004(03)LCX0415: Systronics Ltd.: Photocells being detectors for spectrophotometer are classifiable under heading 9027.
2003(10)LCX0106: Hozur Instruments P Ltd : Colour Monitor is classifiable under sub heading 9027 50.
2003(10)LCX0020: Ashoka Games: Swimming Goggles are classifiable under chapter 90.
2002(10)LCX0193: Gujarat State Fertilizers: Gel Documentation and Image analysis system with integrated facility and glossy thermal paper used for analysis of genetic material (DNA) is classifiable under heading 9027 80.
2002(09)LCX0202: Kone Elevator India Ltd.: Inverter are classifiable under heading 9032.
2002(08)LCX0163: Sunil Polyplast Ltd.: Cannulae without plastic tube, hub and sheath do not become hypodermic needles classifiable under sub-heading 9018 32.
2001(12)LCX0078: Safire Cine Priograph: Chromograph scanner employing principle of photography is classifiable under heading 9006.
2001(11)LCX0121: Net work Ltd.: Medical Film Processor is classifiable under sub-heading 9010 10.
2001(07)LCX0386: Sterlite Industries (India) Ltd.: X-ray Spectrometer is classifiable under sub-heading 9022 19.
2001(05)LCX0019: Unitop Office Automation: Photocopier machines: Goods imported having characteristics of photocopier though some parts missing are classifiable as complete photocopier machine under sub-heading 9009 21.
2000(11)LCX0312 : Vasudeorao Graphic System : Nylo print plate processing equipments is classifiable under heading 9010.
2000(11)LCX0089: IFB Industries Ltd.: Automatic controlling apparatus, classifiable under sub-heading 9032 89.
2000(10)LCX0299: Ujjaval Unique Tech. Pvt. Ltd.: Master electricity meter, remote terminal unit and line amplifier are classifiable under heading 9028.
2000(10)LCX0288: Sri Kaliswari Fireworks P. Ltd.: Automatic graphic plate processor worked on the photographic principle is classifiable under heading 9010.
2000(09)LCX0286: Light Publications Ltd.: Mastermaker is classifiable under heading 9010.
2000(07)LCX0141: Cathedral International: Remote Switch is classifiable under sub-heading 9032 10.
2000(01)LCX0162: Bajaj Auto Ltd.: Automotive Exhaust Mission Measuring System consisting of four parts are classifiable as an integral unit under heading 9027.
1999(10)LCX0229: Nirmal Mfg. & Marketing Co.: Orthppaedic appliances- Support bandage_ Rehabilitation Aid is classifiable under heading 9021.
1999(06)LCX0158: Ranutrol Ltd.: Temperature Bellows meant for industrial pressure controller are classifiable under sub-heading 9032 90.
1999(06)LCX0154: Cine Land: Sound reproducers- supporting sub-systems functioning only in conjunction with cinematographic projector are classifiable under sub-heading 9007 92.
1999(04)LCX0197: Switzer Instruments Ltd.: Pressure Transducers (Censor) being component part of transducers classifiable under heading 9026.
1999(03)LCX0147: Hindustan Petroleum Corpn. Ltd.: Arithmetical control card, memory card, HF bus control card are classifiable under sub-heading 9032 90.
1999(02)LCX0073: Hindalco Industries Ltd.: Integrated powder diffractometer basic operation system is classifiable under heading 9030.
1999(02)LCX0020: X-Ray Diagnostic Centre: Image Intensifier system with video camera and monitor is classifiable under sub-heading 9022 90.
1999(01)LCX0125 : Electroequip: Intelligent ionization smoke detectors are classifiable under sub-heading 9027 10.
1998(11)LCX0147: Reliance Industries Ltd.: Radar level gauges classifiable under heading 9026.
1998(11)LCX0127: Eacom’s Controls (India) Limited: Convertors are used for converting electrical energy to pneumatic energy classifiable under heading 9032.
1998(09)LCX0181: Goodyear India Ltd.: Ozone aging tester is classifiable under sub heading 9027 80.
1998(08)LCX0131: Hindustan Prakashan Trust: Photopolymer plate Making System(Plate Maker) used for preparing printing plates is classifiable under sub-heading 9010 20.
1998(08)LCX0115: Mahindra Engg. & Chem. Products Ltd.: Oscillating disc Rheometers (ODR) mainly used for checking/measuring of viscosity is classifiable under heading 9027.
1998(07)LCX0306: S.P.I.C. LTD.: Polishing kit is necessary for efficient functioning of the spectrometer and hence it is classifiable under heading 9027.
1998(06)LCX0233: Taru Lalvani Engg. Pvt. Ltd.: Meter register uses as accessories with the flow meter is classifiable under heading 9029.
1998(06)LCX0214: Chemilab Corpn.:
Certified reference materials for spectrometers
(accessories
for spectrometers) are classifiable under sub-heading
9027 30.
1998(06)LCX0055: Becton Dickinson: Destruclip is classifiable under sub-heading 9018 90.
1998(05)LCX0124: Cinecita Private Ltd.: Reflectors (Components of 35 mm Cinematographic equipments) are classifiable under heading 9070.
1998(04)LCX0059: Versa Publications Ltd.: Automatic Plate Processor is classifiable under heading 9010.
1998(03)LCX0006: Sunshine General Industries: Haemometer is classifiable under sub-heading 9027 80.
1998(01)LCX0205: Cinerama Pvt. Ltd.:
Super Prominar Lenses
are
classifiable under sub-heading
9002 11.
1997(12)LCX0241: Gujarat State Fertilisers Company Ltd.: Hydraulic cylinder is classifiable under chapter 90.
1997(12)LCX0241: Gujarat State Fertilisers Company Ltd.: TV set and camera not being essential parts of microscope, therefore Microscope, Camera system and CCTV are classifiable under sub-headings 9011 20, 9066 59 and 8528 10.
1997(12)LCX0125: Colorscans Pvt. Ltd.: Chromograph DC-380 Colour Scanner is a photographic camera used for preparation of printing plates and is classifiable under heading 9006.
1997(10)LCX0130: Chemilab Corporation: Accessories for spectrometers, not in the nature of laboratory chemical are classifiable under sub-heading 9027 30.
1997(10)LCX0048: Modi Xerox Limited: Semi Automatic Document Handle (RX Copier parts-Rear cover) is classifiable under heading 9009.
1997(08)LCX0192 : New Electronics Industries Ltd.: Load Cells are classifiable under heading 9031.
1997(08)LCX0153: Cinetekk: Reflectors for cinematographic projectors being part of cinematographic projectors, are classifiable under heading 9007.
1997(08)LCX0078: Indian Organic Chemicals: Differential Pressure Indicator suitable for wider variety of applications and not part of machinery classifiable under heading 9026.
1997(08)LCX0020: Hindustan Lever Limited: Temperature Pressure Transducers are classifiable heading 9024(1).
1997(03)LCX0177 : Indian Organic Chemicals Ltd.: Liquid Meter is classifiable under sub heading 9028 20.
1997(03)LCX0119: Gujarat State Fertilizers Co. Ltd.: Analyser – bearing Analyser BEA-52 measures lubrication and mechanical condition in ball and roller bearings is classifiable under heading 9028(4).
1997(02)LCX0172: Larsen & Toubro Ltd: Welding simulator designed for training purpose is classifiable under 9021.
1997(01)LCX0264: Royal Opticians : Metal Temples of Spectacles Frames is classifiable under sub-heading 9033 19.
1997(01)LCX0118: Apollo Tyres Ltd: Differential and Ratio Tachometers are classifiable under sub-heading 9029 20.
1997(01)LCX0016: PMT Machine Tool Automatic Ltd.: Simulators designed for demonstration purpose for educational needs/training of workmen etc. is classifiable under heading 9023.
1996(11)LCX0109: Cimmco Ltd.: Flow Meter accessories are classifiable under heading 9031.
1996(11)LCX0084 : C.K.Enterprises: Cinematographic Projector Lens are classifiable under heading 9806.
1996(11)LCX0062: Asia Engineering Co.: Smoke detectors (Sensor) is not fire alarm itself and hence classifiable under sub-heading 9027 80.
1996(07)LCX0049: searle (India) Ltd.: ‘Gas Chromatography Software’ supplied along with the ‘Mass Chromatograph’ being an integral part of it, is classifiable under sub-heading 9027 90.
1995(04)LCX0126:
Hindustan Aluminium Corporation Ltd.:
Templates,
not
used either for measuring, checking or controlling the flow, depth or pressure
of liquids or gases nor for controlling temperature are
not
classifiable under heading
9024.
1995(02)LCX0149: Mukesh Engineering Industries: Speed Regulators DC Drive is classifiable under sub-heading 9032 80.
1995(02)LCX0127:
Prosoya Industries Ltd.:
Bio Health Heater
is
classifiable under sub-heading
9018 90.
1994(09)LCX0102: Moorco (India) Ltd.: Parts of Flow meter is classifiable under heading 9024.
1994(05)LCX0033: Asea Brown Boveri Ltd.: Capacitance Bridge is a portable fault detection equipment or testing instrument and is classifiable under heading 9030.
1994(03)LCX0019: Chemilab Corporation: Densitometer TLC Aluminium Sheets Silica Gel having an essential character of a part of Chromatograph is classifiable under sub-heading 9027 20.
1993(04)LCX0018.: Mahavir Spg. Mills: Digital Testing and analysing installation is classifiable under sub-heading 9031.
1988(10)LCX0001:
Bhel:
Flame sensing system and its component parts
classifiable under Heading
9028 (4)
read with
9025(1)
and
not
under heading
8517.
1988(08)LCX0001:
Bharat Heavy Electrical Ltd.:
Kit Colour Port Repair
is
classifiable under heading
9029
read
with
9024.
1988(02)LCX0038: Motor Industries Co. Ltd.:
Measuring head
classifiable under Heading
9028(4)
read with
Heading
9016(1)
and
not
under heading
8445/48
1987(10)LCX0045: All India Radio: Microphone cartridge is classifiable under chapter 90.
1987(08)LCX0098: Ranutrol Pvt. Ltd.: The
calibration and testing equipment
imported is
classifiable as test benches under sub-heading
9031 20.
1983(06)LCX0039: Indian Telephone Industries Ltd.:
Plug-in-unit liable to duty
under
heading
9029
read with heading
9028(1).