Monodisperse Aerosol Generator Classifiable Under CTH 9027 as It Performed Analytical Function

ITC Limited Vs Commissioner of Customs (CESTAT Bangalore) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, allowed the appeal concerning classification of a “Monodisperse Aerosol Generator” imported by the appellant for research and development purposes. The dispute was whether the imported product was classifiable under Customs Tariff Heading (CTH) 9032, as claimed by the Department, or under CTH 9027, as declared by the appellant. The appellant, a DSIR-certified research facility, had imported the product along with related instruments such as an Aerodynamic Pa...