Full Judgment
2. Appellants have imported certain items, broadly described as "spares for Be-ckman Instruments". They claimed that the goods, being parts of the photometer, were assessable under Heading 90.25 of Customs Tariff.
The Custom House took a view that Beckman instruments, being electrical, would fall under Heading 90.28(4). The parts, being printed circuits, complete with electronic components such as thermionic valves and transistors, were held to be classifiable under Heading 90.29(2).
The resistances which were imported by appellants held to be classifiable under Heading 85.18/27(1).
3. When the appellant went up in appeal, the Appellate Collector of Customs, Madras held that except for one item, namely, resistance, the rest of the goods were correctly classifiable under Heading 90.28(1).
So far as resistance is concerned, it was held to be classifiable under Heading 85.18/27(1).
4. We have heard Shri B. P. Rao, Manager on behalf of the appellants and Shri A.S.R. Nair, SDR on behalf of the department.
5. It is submitted on behalf of the appellants that Beckman instruments and such parts thereof which are solely designed for use therewith, and having no alternative uses, are correctly classifiable under Heading 90.25(1) and not under Heading 90.28 as ordered by the lower authority.
The reason given is that Beckman instrument is designed only for chemical analysis of industrial raw materials and use for analytical work in chemical laboratories. It is stated that it is not an instrument designed or capable of measuring, checking, analysing or controlling any electrical factor.
6. We have seen the catalogue pertaining to the products filed by the appellants. The contention of the appellants that since Beckman instrument "is not an instrument designed or capable of measuring, checking, analysing or controlling any electrical factor" and since it is designed for chemical analysis and used for analytical work in chemical laboratories, therefore, it would not fall under Heading 90.28 is based on incorrect interpretation of the Tariff. Heading 90.28 covers electrical instruments as against Heading 90.25 mhfch covers other than electrical instruments. The electrical counterparts for non-electrical instruments as specified would fall under Heading 9028.
Thus Heading 9028 would cover electrical analysers.
7. As has been rightly pointed out in the orders of the Collector (Appeals), PH meters are specifically mentioned under Heading 90.28.
Hence there can be no doubt about the correct classification.
8. In view of the foregoing, we see no merit in this appeal which is dismissed.