1. M/s. Alchemic Research Centre P. Ltd. have filed the revision application against the order-in-appeal passed by the Appellate Collector of Customs, Bombay dated 21-9-1979 which on being transferred to the Tribunal is disposed of as an appeal.
2. The short question for decision relates to classification of two items namely Silica Cell and Cycle Timer imported along with Spectrophotometer by the Appellants, and cleared under B/E Cash No.2/36 dated 24-5-1978. These items were classified by the Asstt.
Collector of Customs under heading 70.17/18 and 91.01/11 of the Customs Tariff Schedule respectively. In their appeal before the Tribunal the appellants have contended that these items should be assessed under the heading 90.25(1) and 90.28(4) read with 90.25 of the Customs Tariff Schedule respectively.
3. Shri S.N. Mathur appearing on behalf of the appellants has cited the ruling Sarabhai Chemicals, Bombay v. C.C., Bombay reported in ELT 1983 161 wherein the Tribunal has ruled that Quartz Cell and Glass Cell Set are highly matched and sophisticated spares and accessories of spectrophotometer and accordingly assessable under heading 90.25(1) and not under 70.17/18 of the Tariff Schedule. He has argued that the goods imported by the appellants namely Silica Cells are identical goods and therefore, should be classifiable under the said heading. Regarding second item namely Cycle Timer, Shri Mathur has contended that it is a part of the spectrophotometer and is, therefore, an integral part of the spectrophotometer. It is included in the catalogue as an accessory of the main instrument and is given a part No. 798015. It is impossible to work the spectrophotometer mechanically without timer.
4. Shri Kunhikrishnan has no argument to give in respect of the first item, namely, the Quartz Cell because it is covered by the ruling, although he supported the order of the Appellate Collector. Regarding the Cycle Timer he argued that this item should be assessed under 90.01/11 in the light of the Chapter Note 2(a) of Chapter 90 of the Customs Tariff Schedule. Having regard to the facts and circumstances and arguments of both the parties and considering the catalogue produced by the Consultant Shri Mathur, we are of the opinion that the goods are essential parts and accessories suitable for use solely or principally with the main machine namely Spectrophotometer and are fitted in the main instrument. The Cycle timer has been given a specific part No. in the catalogue produced by the Consultant for the appellants. There is no dispute that the earlier decision (supra) is applicable in this case. Therefore, Silica Cells would be classifiable under Heading 90.25(1) and not under heading done by the lower authorities. About the second item Cycle Timer we rule that it should be assesed under Item 90.28(4) read with 90.25. The appeal thus is allowed.