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HomeIndirect TaxesClimatic Test Chambers Classified as Physical Analysis Instruments Under Heading 9027: CAAR

Climatic Test Chambers Classified as Physical Analysis Instruments Under Heading 9027: CAAR

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By Mariya Paliwala
Climatic Test Chambers Classified as Physical Analysis Instruments Under Heading 9027: CAAR

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The Customs Authority for Advance Rulings (CAAR), Mumbai, has held that Temperature/Climatic Test Chambers fall under Customs Tariff Item 9027 89 90, which covers instruments and apparatus for physical or chemical analysis.  The ruling clarifies that such chambers are not mechanical appliances under Chapter 84 but scientific analytical instruments under Chapter 90. The issue raised…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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