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2014 (2) TMI 540 - AT - CustomsClassification of goods - Exemption under notification No. 21/2002- Cus, dated 01.03.2002 (Sr. No. 357A) and Notification No. 10/2006- CE dtd. 10.02.2006 - Classification under CTH 90189099 or CTH 90229090 - appellants imported FCR Capsula, Dry Pix 7000 and IP Cassette & Imaging Plate - Held that:- FCR Capsula X process the X- Ray image already captured on the image plate housed in casettee. In this machine processing starts only after the image is captured. This instrument is not based on X- Rays and X- rays are not an input for this machine and therefore, it is an independent apparatus. In these circumstances , we find that the item is rightly classifiable under CTH 90229090/90221490 and hence not eligible for the benefit of the Notification. Drypix 7000 is an instrument / applicants which is exclusively means for medical use. This machine prints the image of X- Ray obtained on imaging plate and cannot be used for printing on paper or otherwise for general purposes. On perusal of the CTH 9022 and the literature available, we find that these items conclusively contribute to well defined function of X- Ray based diagnosis apparatus. CTH 9022 covers not X- ray machine but apparatus used in diagnoses. The apparatus used in diagnoses would therefore include the impugned items as essential parts of apparatus. Therefore the item is rightly classifiable under CTH 90229090 and not eligible for the benefits of the Notification. Imaging plates & I.P. Cassettes Imaging place (IP is used instead of film to record X- ray images). The IP contains photostimulable phosphors that store X- ray energy. Scanning, the IP released the energy , producing electronic signals, which are converted to digital values. Barium fluorohalide (BafX) phosphors in a high density layer deliver the sensitivity, sharpens and low noise in computed radiographic diagnosis the I.P. is inserted in a cassette for X- ray exposure. In these circumstances, we find that the items are rightly classifiable under 90189099 and eligible for the benefit of Notification as applicable - Decided against assessee.
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