Tariff classification of medical film processors favours Heading 90.10 where goods only develop X-ray films and do not generate X-rays.

Imported medical film processors used only for developing X-ray films were treated as photographic film developers under Heading 90.10, not as apparatus under Heading 90.22. The analysis turned on the fact that the goods did not generate X-rays and contained no X-ray generating tubes, while Heading 90.22 was confined to apparatus based on X-rays or alpha, beta or gamma radiations. Applying Rule 4 of the General Rules for Interpretation, the goods were regarded as most akin to film developers, and classification under Heading 90.10 was upheld.

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Issues: Whether the imported medical film processor was classifiable under Heading 90.22 or Heading 90.10.

Analysis: The impugned goods were used only for developing X-ray films and did not generate X-rays or contain X-ray generating tubes. The earlier classification dispute had already been decided against the assessee on the ground that Heading 90.22 applies only to apparatus based on the use of X-rays or alpha, beta or gamma radiations. It was further held that, even if the goods were exclusively meant for X-ray film development, they were most akin to photographic film developers under Heading 90.10 and could be classified accordingly under Rule 4 of the General Rules for the Interpretation of the Tariff Schedule.

Conclusion: The classification under Heading 90.10 was upheld and the assessee's alternative claim under Heading 90.22 was rejected.

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