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PAMAS liquid particle counters classifiable under CTH 90275090
Case Law Details
- Case Name
- In re Marsap Services Pvt. Ltd. (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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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 ...
