Dental and Surgical Equipments Vs. Collector of Customs - Court Judgment

Excerpt:
1. the appellants imported "trophylight head :" which was assessed as light fittings under heading 83.01/15(1) of the c.t.a. later the importer filed refund claim on the ground that the goods were classifiable as dental instruments and apparatus under heading 90.17/18. the lower authorities having rejected the refund claim holding that classification as originally made was correct, the present appeal is before us.2. shri t. vishwanathan, advocate cited manufacturer's technical literature which in dealing with the aspect for "style of design" stated that the design of the imported goods would make them blend perfectly with the style of the dental equipment. citing sub-note to heading 90.17 of the b.t.n., he stated that heading covers complete dental equipments on its base along with other mounted accessories in which diffused lighting is also included. on this count, he suggests that classification claimed by the importer is warranted.3. shri k. srivastava, sdr refers to note-l(e) to chapter 90 which states that parts of general use would not be covered under this chapter. it is his claim that heading 90.17/18 covers only the instruments and appliances and not the parts thereof. he further states that heading 90.29 under which parts or accessories of such instruments are classifiable; does not cover parts; of such equipments and therefore, such parts have necessarily to be classified on merits under the appropriate headings, in this case, under chapter 83.5. heading 90.17/18 covers dental instruments and appliances and not parts thereof. the sub-note relied upon by the learned advocate merely describes complete dental equipments and also cites several accessories which are mounted on such equipments. these include lighting lamp, fan, x-ray apparatus etc. this note does not enable classification of x-ray appliances, accessories or fan under heading 90.17/18 merely because they can be mounted upon the dental equipments. it is also correct that separate heading covering parts and accessories do not cover parts of the dental equipment. even if these lights are suitable for use in dental equipment, the catalogue suggests that they can be mounted elsewhere also. it is, therefore, clear that they are not tailor made for fitment at dental chairs only. heading 83.11/15 covers all lamp light fittings, the only exception being goods falling under heading 85 which among other things speak of lighting for motor vehicle and other enumerated usages.6. on examination of the tariff entries and catalogue and submissions made by both the sides, we find no merits in the plea made in the appeal memorandum. we, therefore, uphold the order of the collector and dismiss the appeal.

Judgment:
1. The appellants imported "Trophylight head :" which was assessed as light fittings under heading 83.01/15(1) of the C.T.A. Later the importer filed refund claim on the ground that the goods were classifiable as Dental Instruments and apparatus under heading 90.17/18. The lower Authorities having rejected the refund claim holding that classification as originally made was correct, the present appeal is before us.

2. Shri T. Vishwanathan, Advocate cited Manufacturer's technical literature which in dealing with the aspect for "style of design" stated that the design of the imported goods would make them blend perfectly with the style of the dental equipment. Citing sub-note to Heading 90.17 of the B.T.N., he stated that heading covers complete dental equipments on its base along with other mounted accessories in which diffused lighting is also included. On this count, he suggests that classification claimed by the Importer is warranted.

3. Shri K. Srivastava, SDR refers to Note-l(e) to Chapter 90 which states that parts of general use would not be covered under this Chapter. It is his claim that heading 90.17/18 covers only the instruments and appliances and not the parts thereof. He further states that heading 90.29 under which parts or accessories of such instruments are classifiable; does not cover parts; of such equipments and therefore, such parts have necessarily to be classified on merits under the appropriate headings, in this case, under Chapter 83.

5. Heading 90.17/18 covers Dental instruments and appliances and not parts thereof. The sub-note relied upon by the learned Advocate merely describes complete dental equipments and also cites several accessories which are mounted on such equipments. These include lighting lamp, fan, X-ray apparatus etc. This note does not enable classification of X-ray appliances, accessories or fan under heading 90.17/18 merely because they can be mounted upon the dental equipments. It is also correct that separate heading covering parts and accessories do not cover parts of the dental equipment. Even if these lights are suitable for use in dental equipment, the catalogue suggests that they can be mounted elsewhere also. It is, therefore, clear that they are not tailor made for fitment at dental chairs only. Heading 83.11/15 covers all lamp light fittings, the only exception being goods falling under heading 85 which among other things speak of lighting for motor vehicle and other enumerated usages.

6. On examination of the Tariff entries and catalogue and submissions made by both the sides, we find no merits in the plea made in the appeal memorandum. We, therefore, uphold the order of the Collector and dismiss the appeal.