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2015 (9) TMI 674 - AT - Central ExciseClassification of control panels - manufactured for general electric and can be put to use for X-ray machines and the application is exclusive. - Classification under Heading 8537.00 or Heading 9022.10 - Held that:- Typically in a medical X-ray, there are number of independent apparatus which are put together and work as a system. - 4-digit level in the HSN and in the Central Excise Tariff is exactly same. Further in the Central Excise Tariff, further division at 6-digit level is based upon whether such apparatus are for medical, surgical, dental or veterinary use or otherwise, while in the case of HSN at the 6-digit level, are also similar. However, it further distinguishes between X-rays and alpha, beta or gamma radiations. - parts and accessories are separately listed thereafter in the HSN Explanatory Notes and examples are also listed. Thus, under the HSN Explanatory Notes, X-ray control panels and desks are not considered as parts and accessories. - control panels are apparatus in themselves and cannot be considered as "parts or accessories". Undoubtedly, these apparatus are based on the use of X-ray and are for medical purpose. These would be classified under Heading 9022.10, but since these are not parts or accessories, the same will not be entitled to the benefit of nil rate of duty. - Decided against assessee.
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