TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Medical positioning accessories for X-ray therapy classified under heading 9022.90 as apparatus accessories, not surgical tools under 9018</h1> <h3>Scan O Plan Systems Versus C.C. -Ahmedabad</h3> Scan O Plan Systems Versus C.C. -Ahmedabad - 2024 (387) E.L.T. 501 (Tri. - Ahmd.) Issues Involved:1. Classification of imported goods as accessories under Chapter heading 9022 or as surgical tools.2. Applicability of exemption benefits under Notification No. 12/2012-CE.3. Classification of marker pens.Summary:Issue 1: Classification of Imported GoodsThe appellant, M/s. Scan O Plan, imported accessories primarily used for positioning patients during radiation treatment for cancer. The revenue classified these goods as surgical tools rather than accessories under Chapter heading 9022. The revenue relied on the Apex Court's decision in Insulation Electrical (P) Ltd, arguing that accessories are complementary and not essential for the actual functioning of the product.The Tribunal referred to the Larger Bench decision in Banco Products India Ltd, which held that accessories should advance the effectiveness of the machine they are used with. The Tribunal found that the imported goods, such as head supports and pelvis boards, used with X-ray machines for positioning the body, should be classified under Chapter heading 9022 as accessories.Issue 2: Applicability of Exemption BenefitsThe appellant argued that even if classified under heading 9018, the goods should still receive the benefit of basic custom duty exemption under Notification No. 12/2012-CE. The Tribunal noted that the explanatory notes for Chapter headings 9018 and 9022 support the classification of parts and accessories used solely with X-ray apparatus under heading 9022.The Tribunal concluded that items used for positioning patients during X-ray or radiotherapy, listed in specific serial numbers of the bill of entry, are classifiable under heading 9022 and thus eligible for exemption benefits.Issue 3: Classification of Marker PensThe revenue classified marker pens used for marking masks and shells under heading 9018, arguing they are ordinary markers with general use. The appellant contended they should be classified under heading 9022 as consumable goods. The Tribunal found no specific connection between the markers and the apparatus of heading 9022, thus classifying them under heading 9608.Conclusion:The Tribunal held that items used for patient positioning in radiotherapy, listed in specific serial numbers of the bill of entry, are classifiable under heading 9022. Marker pens are classifiable under heading 9608. The appeals were partly allowed accordingly.
TaxTMI 