9911796707
TMI Blog2014 (2) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... stated facts of the case are that the appellants imported FCR Capsula, Dry Pix 7000 and IP Cassette & Imaging Plate and filed Bill of Entry No. 979360 dated 29.11.2010 and Bill of Entry No. 980768 dated 30.11.2010. The appellants claimed the products Dry Pix 700, FCR Capsula and IP cassette- IP Cassette & Imaging plate under CTH 90189099 and claimed exemption under notification No. 21/2002- Cus, dated 01.03.2002 (Sr. No. 357A) and Notification No. 10/2006- CE dtd. 10.02.2006, Sr. No. 28 in respect of FCR Capsula & Dry Pix 7000. The appellant also claimed exemption Notification No. 21/2002- cus dtd. 01.03.2002 (sr. no. 357B(ii) and exemption under entry No. 59 (i) of Notification No. 6/2006- CE dated 01.03.2006 for Imaging Plates, IP casset ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under 9002 as per order of adjudicating authority, whereas as per Order, the authority have not properly classified the items under any specific heading. Further they never claimed the item under 9022, (which is wrongly mentioned in the order). Their claim was always under 90189099, which is correct heading for classification of FCR Capsula X It is all the more surprising that on the one hand while Assistant commissioner in his discussion rejected classification under CTH 9022, but he finally classified the item of Capsula X under CTH in 90229090 in the "Order" portion. 4.2. The contention is that Drypix 7000 is an instrument/ appliance which is exclusively means for medical use. This machine prints the image of X-ray obtained on imaging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ientigraphic apparatus, other electromedical apparatus and sign- testing instruments. 9022. Apparatus based on the use of X-280 or of Alpha, Beta or gamma radiations, whether or not for medical, surgical dental or veterinary uses, including radiography or radiotherapy apparatus. X- ray tubes and other X- Ray generators, High Tension generators control panels and desks, screens, control panels and desks, screens, examination or treatment tables, chairs and the like 6.1. We find 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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