ORDER
G. Sankaran, Sr. Vice-President
1. The issue for determination in this appeal is the classification under the First Schedule to the Customs Tariff Act, 1975, of a consignment of “Anode Vessel with Diaphram” imported by the appellants. The goods were assessed as “Other Articles of Glass” under Heading No. 70.21 of the Schedule by the lower authorities. The appellants’ claim is that the goods are correctly classifiable under Heading No. 90.29(1) read with Heading Nos. 90.28 (4) and 90.25 of the Schedule.
2. We have heard Shri V.V. Narayan Babu, Deputy Materials Officer of the appellant company and Shri L.C. Chakraborty, DR, for the respondent Collector.
3. The Collector (Appeals) has considered the goods as nothing but articles of glass. The appellants’ contention, however, is that they are not mere articles of glass. As seen from the record, these anode vessels are specially designed glass vessels fitted with semi-permeable membranes and platinum foil electrodes. These vessels are used in conjunction with other related equipment in the Automatic Carbon Analyser System for the analysis of carbon in iron and steel. The goods bear catalogued part numbers and it appears to us from the evidence placed before us that they are not mere articles of glass but are parts of glass analysers. Glass analysers fall under Heading No. 90.25 of the Schedule and their electrical counterparts fall under Heading No. 90.28(4). Parts or accessories suitable for use solely or principally with articles, instruments or apparatus falling under Heading No. 90.28 are classifiable under Heading No. 90.29(1) and liable to customs duty at the same rate as applicable to the main article of which their parts or accessories. We are of the opinion that, in the present case, having regard to the evidence placed before us, the more appropriate classification is, as claimed by the appellants, under Heading No. 90.29(1) read with Heading Nos. 90.28(4) and 90.25.
6. In the result, we set aside the impugned order and allow the appeal with consequential relief to the appellants.