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Issues: Whether shadowless operation theatre lamps were classifiable under Heading 9018.19 as other electro medical apparatus, and whether the claim could be rejected on the ground that they did not have a preventive, curative or diagnostic purpose.
Analysis: The goods were specially designed for operation theatre use, with minimum shadow formation, focused illumination, temperature control, and other features meant for surgical procedures. The scope of Heading 9018.90 in the HSN Explanatory Notes is wide and includes instruments and appliances used by surgeons to operate. The view that such lights could not have a preventive or curative purpose was found unsustainable, because surgery may itself be curative or preventive. The special design and sole use of the goods for surgery supported classification under Heading 9018.19.
Conclusion: The goods were held classifiable under CSH 9018.19, and the assessee succeeded.
Final Conclusion: The classification adopted by the lower authority was set aside and the appeal was allowed with consequential relief.
Ratio Decidendi: Goods specially designed and used for surgical operation theatre purposes may fall within the heading for other electro medical apparatus, and a restrictive view excluding them for want of separate preventive, curative or diagnostic character is not sustainable.
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