Tariff classification of automatic film processors settled under Heading 90.22 rather than Heading 90.10

Development tanks for dental and medical X-ray, also described as automatic film processors, were examined for tariff classification under Heading 90.22 or Heading 90.10. On remand, the adjudicating authority and the appellate authority accepted the claim that the goods fell under Heading 90.22, and the Revenue accepted that factual position before the Tribunal. The goods were therefore treated as classifiable under Heading 90.22 rather than Heading 90.10.

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Issues: Whether Development Tanks for Dental and Medical X-ray, also called Automatic film processors, were classifiable under Heading 90.22 or Heading 90.10.

Analysis: The classification issue had earlier been remanded for fresh decision. On remand, the claim that the goods fell under Heading 90.22 was accepted by the adjudicating authority and the appellate authority. The Revenue also accepted the factual position before the Tribunal.

Conclusion: The goods were held classifiable under Heading 90.22 and not under Heading 90.10.

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