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Case Law Details

Case Name : In re Marsap Services Pvt. Ltd. (CAAR Mumbai)
Appeal Number : Advance Ruling No. CAAR/Mum/ARC/62/2021
Date of Judgement/Order : 27/10/2021
Related Assessment Year :
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In re Marsap Services Pvt. Ltd. (CAAR Mumbai)

CTH 9027 covers instruments and apparatus for physical or chemical analysis. A particle counter is used for monitoring and diagnosing particle contamination within a sample of clean media. Inherent particles constitute one of the physical characteristics of a liquid and are important in determining its usage for a specific purpose. The 3rd one-dash subheading under CTH 9027 i.e., subheading 902750 covers other instruments and apparatus using optical radiations (UV, visible, IR). From the working of the LPCs, it is clear that these instruments employ optical radiations. A laser can be radiated with any of the radiation sources viz. UV, visible and IR whereas white light is a combination of lights of different wavelengths in the visible spectrum. Therefore, it is evident that the LPCs use optical radiations mentioned in this heading for particle analysis.

Explanatory notes to the combined nomenclature of the European communities, in respect to subheading 90275000, states that “This subheading includes electronic devices used in hospital chemical laboratories for the fully-automatic analysis of blood sera. They essentially consist of the analyser proper (with sample preparation device, reagent metering mechanism and photometric measurement system using a halogen lamp as the light source and photodiodes as the detectors), a control and evaluation device (with microprocessors and screen for displaying the measurement results) and a printer for recording the results. All three devices are interconnected by electric cables”. It can be observed that the components of the instrument for the analysis of a sample and the principle employed are similar to LPCs. The instrument having the above description is classified under tariff entry 90275000. Therefore, LPCs appear to be classifiable under heading 902750 and more appropriately under sub-heading 90275090 as “other” instruments and apparatus using optical radiations for physical and chemical analysis of a liquid.

 In view of the foregoing discussions, 1 rule that 12 models of PAMAS liquid particle counters are classifiable under subheading 90275090 of the first schedule to the Customs Tariff Act, 1975.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

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