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2023 (11) TMI 176 - CESTAT AHMEDABADClassification of imported goods - import of accessories which are primarily used for positioning of the patient and his/her body parts on various machines including X-ray machines during the radiation treatment for cancer - Revenue was of the opinion that the goods imported are not accessories falling under Chapter heading 9022.90 but surgical tools and therefore the same cannot be treated as accessories. HELD THAT:- There is no dispute between the parties that items at Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 and Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 are used for the purpose of X-ray/ radio therapy for positioning the patient. It is seen that heading 9018 is a general heading and as prima facie no connection with the items mentioned in Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 whereas heading 9022 includes X-ray machines for which the items listed in Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 are specifically made for. The combine reading of Chapter note 2 (b) with HSN explanatory Note 4 clearly shows that the goods which are undisputedly used along with X-ray/ radio therapy machines for positioning patient would be classifiable under heading 9022 as accessories. In so far as items at Serial no. 13 to 16 of bill of entry no. 4604051 dated 11.02.2014 and Serial No. 22 to 25 of bill of entry no. 5062153 dated 01.04.2014, it is seen that no specific connection has been brought out by the appellant between the said markers and the apparatus of heading 9022. The appeal memorandum does not bring out any connection which makes the said markers exclusively usable along with machine of heading 9022only. In this circumstance there are no merit in the appeal in so far it relates to these items. Appeals in respect of these items is dismissed. The items at Serial No Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 and Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 are classifiable under 9022 of Custom Tariff Act and items at 13 to 16 of bill of entry no. 4604051 dated 11.02.2014 and Serial No. 22 to 25 of bill of entry no. 5062153 are classifiable under 9608. Appeal allowed in part.
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