https://www.taxtmi.com/caselaws?id=117851 A laser-based surgical device used by clinicians for hair removal and treatment of benign pigmented lesions was treated as a medical-surgical appliance rather than a hair removing appliance. Heading 8510.30 was confined to electro-mechanical devices with self-contained motors that grip and pluck hair by mechanical means, and the imported equipment did not operate through blades, rollers, shearing, or plucking. Because it acted by laser heat to damage hair follicles, that heading was held inapplicable. The product was therefore classifiable under Heading 90.18 and eligible for the benefit of Notification No. 20/90-Cus., with the contrary departmental classification rejected. en-us Thu, 08 Jun 2006 00:00:00 +0530 Tue, 26 Jun 2012 18:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117851 A laser-based surgical device used by clinicians for hair removal and treatment of benign pigmented lesions was treated as a medical-surgical appliance rather than a hair removing appliance. Heading 8510.30 was confined to electro-mechanical devices with self-contained motors that grip and pluck hair by mechanical means, and the imported equipment did not operate through blades, rollers, shearing, or plucking. Because it acted by laser heat to damage hair follicles, that heading was held inapplicable. The product was therefore classifiable under Heading 90.18 and eligible for the benefit of Notification No. 20/90-Cus., with the contrary departmental classification rejected. Case-Laws Customs Thu, 08 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117851