https://www.taxtmi.com/caselaws?id=90868 A specialised image intensifier system with ceiling suspension, adapter plate, specially designed video camera and monitor, designed exclusively to work with X-ray apparatus, was treated as medical equipment rather than a general-purpose closed circuit television system. Because the system accepted only X-ray inputs and transmitted the intensified image for real-time medical use in operation theatres, it was classified under Heading 90.22 and not Heading 85.21. The same classification was applied for countervailing duty purposes under the Central Excise Tariff, following earlier tribunal rulings on similar equipment. en-us Tue, 16 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 11:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90868 A specialised image intensifier system with ceiling suspension, adapter plate, specially designed video camera and monitor, designed exclusively to work with X-ray apparatus, was treated as medical equipment rather than a general-purpose closed circuit television system. Because the system accepted only X-ray inputs and transmitted the intensified image for real-time medical use in operation theatres, it was classified under Heading 90.22 and not Heading 85.21. The same classification was applied for countervailing duty purposes under the Central Excise Tariff, following earlier tribunal rulings on similar equipment. Case-Laws Customs Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90868