COMMISSIONER OF CUSTOMS Vs. STERLITE INDUSTRIES (INDIA) LTD.

JUDGEMENT

(1.) THE issue arising for consideration in this ease is whether the apparatus imported by the respondents from Japan and described as RIGAKU AUTOMATED SHQUENTIAL X -RAY SPHCTROMHTER in Bill of Entry No. 36680 dated 26.7.96 is classifiable under SH 9022.19 as claimed by the appellant (Department) or whether it is classifiable under SH 9027.30/9027.80 as claimed by the respondents (assessee). It arises for the second time pursuant to the Hon'ble Supreme Court's judgment dated 19.3.2007 rendered, in Civil Appeal No. 15 1/2002 [ Sterlite Industries (I) Ltd. v. Commissioner of Customs, Chennai ], wherein this Tribunal was directed to decide on the classification issue de novo. Their Lordships remanded the case after noting that the Tribunal, in its earlier order, had not considered the manufacturer's literature/ brochure/ catalogue on Rigaku/Fully Automated Sequential X -Ray Spectrometer and fact that the Spectrometer incorporated computer with software as integral part thereof. The remand was made with a rider to the effect that any opinion expressed by the Court with reference to the catalogue should not be treated as conclusive. It further appears from the apex court's judgment that the assessee raised alternative claim for classification of the apparatus under SH 9027.80 before the apex court. Without expressing any opinion on this aspect, their Lordships have observed that this tribunal can also consider the said claim of the assessee.

(2.) THE relevant Tariff Heading (with Sub -Headings) are reproduced below:

(3.) THE catalogue/literature says that all the essential components required to satisfy the analytical requirements of a laboratory have been included in the RIX 1000 design of Rigaku/Fully Automated Sequential X -ray Spectrometer. It mentions, inter alia, the following features of the apparatus: