https://www.taxtmi.com/caselaws?id=255640 Exemption under Notification No. 21/2002-Cus was allowed for Imaging Plates and IP Cassettes because they functioned as accessories to medical imaging equipment: the Imaging Plates substituted X-ray film in computed radiography, and the IP Cassette served as a protective cover for the imaging plate. The claim failed for FCR Capsula because it was already classified under CTH 90229090/90221490 and was not treated as an accessory covered by the notification. The appeal was therefore allowed only in part, with exemption confined to Imaging Plates and IP Cassettes. en-us Wed, 29 Oct 2014 00:00:00 +0530 Tue, 09 Jun 2015 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255640 Exemption under Notification No. 21/2002-Cus was allowed for Imaging Plates and IP Cassettes because they functioned as accessories to medical imaging equipment: the Imaging Plates substituted X-ray film in computed radiography, and the IP Cassette served as a protective cover for the imaging plate. The claim failed for FCR Capsula because it was already classified under CTH 90229090/90221490 and was not treated as an accessory covered by the notification. The appeal was therefore allowed only in part, with exemption confined to Imaging Plates and IP Cassettes. Case-Laws Customs Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255640