Apparatus based on the use of X rays, whether or number for medical, surgical, dental or veterinary uses, including radiography or radiotheraphy apparatus 9022.12 Computed tomography apparatus 9022.13 Other, for dental uses 9022.14 Other, for medical, surgical or veterinary uses 9022.19 For other uses Apparatus based on the use of alpha, beta or gamma radiation, whether or number for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus 9022.21 For medical, surgical, dental or veterinary uses 9022.29 For other uses 9022.30 X ray tubes 9022.90 Other, including parts and accessories Xxx Xxx Xxx 9027 Instruments and apparatus for physical or chemical analysis for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like instruments and apparatus for measuring or checking quantities of heat, sound or light including exposure meters microtomes 9027.10 Gas or smoke analysis apparatus 9027.20 Chromatographs and electrophoresis instruments 9027.30 Spectrometers, spectrophotometers and spectrographs using optical radiations UV, visible, IR 9027.40 Exposure meters 9027.50 Other instruments and apparatus using optical radiations UV, visible, IR 9027.80 Other instruments and apparatus 9027.90 Microtomes parts and accessories The assessee imported Fully Automated Sequential X ray Spectrometer from M s Rigaku International Corporation, Japan.
9022 Apparatus based on the use of X rays or of alpha, beta or gamma radiations, whether or number for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X ray tubes and other X ray generators, high tension generators, companytrol panels and desks, screens, examination or treatment tables, chairs and the like.
They paid customs duty basic at 25 plus 10 additional customs duty .
They claimed the benefit of partial exemption Notification No.
The assessee filed its Bill of Entry for home companysumption.
The said Spectrometer was imported for analyzing various alloys in the manufacture of Cathodes.
46/96 Cus dated 23.7.1996.
The said equipment is used by the assessee in its plant at Tuticorin.
They claimed assessment under sub heading 9027.00.
Prefnl.
