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    <title>2005 (7) TMI 520 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, classifying the Cobra Scan X-Ray Digitizer and X SCAN tele radiology and tele medicine software under sub-heading 9018.19 as &quot;diagnostic apparatus incorporating or operating in conjunction with an ADP machine.&quot; The decision emphasized the specialized nature and functions of the goods, determining that they were not merely scanners or digitizers but equipment used for processing and visualizing clinical data in medical settings. The appellants were granted consequential benefits as the Tribunal set aside the original classification and ordered the goods to be classified under sub-heading 9018.19.</description>
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    <pubDate>Tue, 19 Jul 2005 00:00:00 +0530</pubDate>
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      <title>2005 (7) TMI 520 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=116566</link>
      <description>The Tribunal ruled in favor of the appellants, classifying the Cobra Scan X-Ray Digitizer and X SCAN tele radiology and tele medicine software under sub-heading 9018.19 as &quot;diagnostic apparatus incorporating or operating in conjunction with an ADP machine.&quot; The decision emphasized the specialized nature and functions of the goods, determining that they were not merely scanners or digitizers but equipment used for processing and visualizing clinical data in medical settings. The appellants were granted consequential benefits as the Tribunal set aside the original classification and ordered the goods to be classified under sub-heading 9018.19.</description>
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