https://www.taxtmi.com/caselaws?id=97216 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. en-us Thu, 09 Aug 2001 00:00:00 +0530 Sat, 14 Jan 2012 14:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97216 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. Case-Laws Customs Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97216