Specific medical tariff classification prevails over general headings for ultrasound components and LCD display parts.

Goods specially designed for exclusive medical diagnostic use are classified under the specific medical tariff heading rather than a broader general heading. On that basis, the imported keyboard and PSB board, both used exclusively with an ultrasound diagnostic system, were placed under Heading 9018, while the 12" LCD panel with LED backlight was classified under Heading 9013 because Chapter 90 specifically covered it. The guiding principle is that a specific tariff entry prevails over a general one where the goods are expressly described, and exemption or classification benefits follow the correct specific heading.

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Issues: (i) Whether the imported Keyboard was classifiable under Heading 8471 or under Heading 9018; (ii) Whether the PSB Board was classifiable under Heading 8537 or under Heading 9018; (iii) Whether the 12" LCD Panel with LED backlight was classifiable under Heading 8528 or under Heading 9013, and the related exemption benefits were admissible.

Issue (i): Whether the imported Keyboard was classifiable under Heading 8471 or under Heading 9018.

Analysis: The Keyboard was found to be a specially designed component used exclusively with an ultrasound diagnostic apparatus for medical examination. Heading 8471 covers keyboards meant for automatic data processing machines, whereas the goods in question were not ordinary computer keyboards. A product designed solely for medical diagnostic use falls within the medical apparatus heading and cannot be brought under the general ADP-machine heading.

Conclusion: The Keyboard was classifiable under Heading 9018 1290 and not under Heading 8471 6040.

Issue (ii): Whether the PSB Board was classifiable under Heading 8537 or under Heading 9018.

Analysis: The PSB Board was held to be an integral link between the probe and the ultrasound scanner and was specifically designed to obtain and monitor diagnostic data. Although it involved distribution of voltage, its essential function was medical and diagnostic. A component whose dominant and specific use is in a medical diagnostic system is classified according to that medical function rather than as a general electrical control board.

Conclusion: The PSB Board was classifiable under Heading 9018 1290 and not under Heading 8537 1000.

Issue (iii): Whether the 12" LCD Panel with LED backlight was classifiable under Heading 8528 or under Heading 9013, and the related exemption benefits were admissible.

Analysis: The LCD Panel was treated as a medically used display component specifically covered by Heading 9013. The broader heading for monitors under 8528 was held inapplicable because the tariff provisions for Chapter 90 specifically covered the goods, and exclusion from a heading must be construed narrowly. The reasoning also aligned with the settled view that LCDs specifically provided for in Heading 9013 are not to be diverted to a more general heading merely because they serve as parts of a larger apparatus.

Conclusion: The LCD Panel with LED backlight was classifiable under Heading 9013 8010 and not under Heading 8528 5900.

Final Conclusion: The Revenue failed to dislodge the classification adopted by the appellate authority, and the impugned order granting the respondent's claimed classification was sustained.

Ratio Decidendi: Goods specially designed for exclusive medical diagnostic use are classified by their specific medical heading, and a specific tariff entry prevails over a broader general entry when the goods are expressly covered by the specific heading.

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