https://www.taxtmi.com/caselaws?id=118563 Shadowless operation theatre lamps specially designed for surgical use, with minimum shadow formation, focused illumination and temperature control, were held classifiable under Heading 9018.19 as other electro medical apparatus. The restrictive view that the goods must themselves have an independent preventive, curative or diagnostic purpose was rejected, because surgery can be preventive or curative and the HSN notes cover instruments and appliances used by surgeons in operations. The special design and sole use for operation theatre work supported classification under the medical apparatus heading, and the lower classification was set aside with consequential relief. en-us Fri, 14 Jul 2006 00:00:00 +0530 Wed, 04 Jul 2012 12:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118563 Shadowless operation theatre lamps specially designed for surgical use, with minimum shadow formation, focused illumination and temperature control, were held classifiable under Heading 9018.19 as other electro medical apparatus. The restrictive view that the goods must themselves have an independent preventive, curative or diagnostic purpose was rejected, because surgery can be preventive or curative and the HSN notes cover instruments and appliances used by surgeons in operations. The special design and sole use for operation theatre work supported classification under the medical apparatus heading, and the lower classification was set aside with consequential relief. Case-Laws Customs Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118563