X-ray photographic classification of medical imaging films upheld, extending customs exemption to the imported goods.

Imported medical imaging films used in diagnostic procedures such as CT, angiography and ultrasonography were treated as photographic films for X-rays under Headings 3701.10 and 3702.10 because the technical material showed they functioned in X-ray photography, even where an intermediate imaging mechanism was involved. The objection that they were not for direct use with X-rays was rejected on the basis of their actual use and the nature of the diagnostic technique. On that classification, Notification No. 13/94-C.E. was held applicable in favour of the assessee.

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Issues: Whether imported medical imaging films were classifiable as photographic films for X-rays under Headings 3701.10 and 3702.10 and, on such classification, entitled to the benefit of Notification No. 13/94-C.E.

Analysis: The record showed that the films were used in diagnostic imaging procedures such as CT, angiography and ultrasonography, and that except in MRI they were used with X-rays. The available technical material supported the conclusion that the films functioned in X-ray photography and were therefore not excluded merely because the image may ultimately be recorded through intermediate imaging mechanisms. The objection that they were not for direct use with X-rays was not accepted in view of the evidence regarding their actual use and the nature of the diagnostic technique.

Conclusion: The goods were held to fall within the claimed tariff headings as photographic films for X-rays, and the exemption notification was held applicable in favour of the assessee.

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