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
M/s Marsap Services Pvt. Ltd. filed an application for an advance ruling before the erstwhile Authority for Advance Ruling (Central Excise, Customs and Service Tax), New Delhi and the said application was received in the registry/secretariat of the erstwhile AAR on 14.02.2020. However, no ruling was actually issued by the erstwhile AAR and on appointment of the Customs Authorities for Advance Rulings under section 28EA of the Act, the said application has been transferred to the CAAR, Mumbai in terms of the provisions of section 28F (3) of the Act. On scrutiny of the said transferred application by the Secretary to the CAAR, Mumbai, it appeared that the time limit of three months as provided under the statute was already over when the application was actually received in the secretariat of the CAAR, Mumbai. Therefore, a communication was sent to the applicant to re-submit the application as envisaged under sub-clause (1) of clause (6) of the Customs Authority for Advance Rulings Regulations, 2021. The applicant re-submitted their application on 22.07.2021.
2. The applicant is a distributor of the hi-tech lab and analytical instruments. The present application is for the classification of liquid particle counters (hereinafter referred to as LPCs) intended to be imported from M/s Pamas.
2.1. As per the applicant, a LPC is used to measure the size and distribution of particles in a liquid sample. It works with the help of a source light and a photodetector, placed on either side of the measuring cell, through which liquid to be analysed flows. It operates on the principle that the light extinguished or scattered by particles in a liquid within a light beam is a direct function of their area and quantity. The effect of light on the particles is analysed with the help of calibrated optical-electronic hardware. According to the principle of light extinction, if there are particles in the liquid, then the light beam hits the particles and as a result, the shadow of the particle is shown on the photo-detector. The surface of the shadow causes a voltage change on the photodetector and indicates the size of the particle flowing through the sensor cell. The procedure of the light scattering technique is similar to that of light extinction. However, in the case of light scattering, the scattered light rays are analysed instead of the extinct ones. In the impugned products two types of sensors, namely PAMAS HCB-LD and PAMAS SLS-25/25 are used for contamination analysis based on the principle of light extinction and principle of light scattering, respectively. The light source for PAMAS HCB-LD sensor is a laser, whereas it is white light for PAMAS SLS-25/25 sensor. On the basis of sensors employed and ‘sample fluids to be analysed, the LPCs to be imported are classified as follows: –
