https://www.taxtmi.com/caselaws?id=153889 A transformer or inverter specially designed for a CT scanner was treated as a radiological apparatus component and classified under CTH 90.22. Relying on the HSN Explanatory Notes, the classification view was that Chapter 85 does not cover high-tension generators and transformers specially designed to supply radiological apparatus. Because the goods were undisputedly designed for the CT scanner, exemption from additional customs duty under Central Excise Notification No. 6/2002 was held admissible. The classification and exemption were upheld, and the Revenue's challenge failed. en-us Wed, 16 Dec 2009 00:00:00 +0530 Thu, 01 Aug 2013 14:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153889 A transformer or inverter specially designed for a CT scanner was treated as a radiological apparatus component and classified under CTH 90.22. Relying on the HSN Explanatory Notes, the classification view was that Chapter 85 does not cover high-tension generators and transformers specially designed to supply radiological apparatus. Because the goods were undisputedly designed for the CT scanner, exemption from additional customs duty under Central Excise Notification No. 6/2002 was held admissible. The classification and exemption were upheld, and the Revenue's challenge failed. Case-Laws Customs Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153889