https://www.taxtmi.com/caselaws?id=88983 An X-ray diffractometer used in a factory was treated as an apparatus based on the use of X-rays because it focuses an X-ray beam on material and analyses the diffracted rays to obtain information about the solid. On that basis, Tariff Heading 90.22, which specifically covers apparatus based on the use of X-rays, including other X-ray apparatus, was held to apply. The assessee's claim for classification under Tariff Heading 90.30 and sub-heading 9030.10 was found unsustainable. The apparatus was therefore classified under Tariff Heading 90.22 and sub-heading 9022.90. en-us Tue, 13 Jan 1998 00:00:00 +0530 Thu, 22 Sep 2011 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88983 An X-ray diffractometer used in a factory was treated as an apparatus based on the use of X-rays because it focuses an X-ray beam on material and analyses the diffracted rays to obtain information about the solid. On that basis, Tariff Heading 90.22, which specifically covers apparatus based on the use of X-rays, including other X-ray apparatus, was held to apply. The assessee's claim for classification under Tariff Heading 90.30 and sub-heading 9030.10 was found unsustainable. The apparatus was therefore classified under Tariff Heading 90.22 and sub-heading 9022.90. Case-Laws Customs Tue, 13 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88983