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Case Law Details

Case Name : In re Marsap Services Pvt. Ltd. (CAAR Mumbai)
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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,

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