CT scanner transformer classified as radiological apparatus component, securing customs exemption for additional duty.

A transformer or inverter specially designed for a CT scanner was treated as a radiological apparatus component and classified under CTH 90.22. Relying on the HSN Explanatory Notes, the classification view was that Chapter 85 does not cover high-tension generators and transformers specially designed to supply radiological apparatus. Because the goods were undisputedly designed for the CT scanner, exemption from additional customs duty under Central Excise Notification No. 6/2002 was held admissible. The classification and exemption were upheld, and the Revenue's challenge failed.

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Issues: Whether inverter/high voltage generator for CT scanner was correctly classified under CTH 90.22 and entitled to exemption from additional customs duty under Central Excise Notification No. 6/2002.

Analysis: The imported goods were found to be a transformer specially designed for a radiological apparatus, namely a CT scanner. The lower appellate authority relied on the HSN Explanatory Notes and held that Chapter 85 excludes high tension generators and transformers specially designed for supplying radiological apparatus. The departmental position did not dispute the nature of the goods or their design for the CT scanner. On that basis, the classification under CTH 90.22 and the grant of exemption from additional duty were held to be correct.

Conclusion: The classification and exemption were upheld and the Revenue's challenge failed.

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