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2017 (3) TMI 1275 - AT - CustomsClassification of imported goods - Thermacool Thermage Radio Frequency Therapeutic device and its accessories - beauty care equipment or medical device? - classified under CTH 8543.7093 or CTH 9018 9099? - benefit of N/N. 12/2012-Cus - Held that: - the goods imported by the appellant are to be used for dermatological and general surgical procedures for electro coagulation and hemostasis; and non invasive treatment of periorbital wrinkles and rhytids including upper and lower eyelids - The said equipment is used only by the qualified Doctors - impugned items cause the remodeling and re-generation of collagen (protein: connective tissue) in dermal and sub-cutaneous layers of skin. Because of physiological changes or changes in anatomy, skin gets tightened. On a perusal of above uses, it is apparently clear that the device is nothing but a medical device which helps in treatment - it stand clearly marked on the said technical literature that the goods – are for use by Registered Medical Practitioner, Hospital or a laboratory only - also, certificate of TUV Rheinland (applicable authority) has certified the goods as “medical device” - goods are properly classified under Chapter 9018 - appeal dismissed - decided against Revenue.
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