https://www.taxtmi.com/caselaws?id=100911 Imported medical film processors used only for developing X-ray films were treated as photographic film developers under Heading 90.10, not as apparatus under Heading 90.22. The analysis turned on the fact that the goods did not generate X-rays and contained no X-ray generating tubes, while Heading 90.22 was confined to apparatus based on X-rays or alpha, beta or gamma radiations. Applying Rule 4 of the General Rules for Interpretation, the goods were regarded as most akin to film developers, and classification under Heading 90.10 was upheld. en-us Wed, 07 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 17:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100911 Imported medical film processors used only for developing X-ray films were treated as photographic film developers under Heading 90.10, not as apparatus under Heading 90.22. The analysis turned on the fact that the goods did not generate X-rays and contained no X-ray generating tubes, while Heading 90.22 was confined to apparatus based on X-rays or alpha, beta or gamma radiations. Applying Rule 4 of the General Rules for Interpretation, the goods were regarded as most akin to film developers, and classification under Heading 90.10 was upheld. Case-Laws Customs Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100911