https://www.taxtmi.com/caselaws?id=264006 X-ray control panels and desks classifiable under Heading 9022.10 were treated as independent apparatus used in an X-ray system, not as parts or accessories of X-ray apparatus. The classification was read with the tariff description and HSN Explanatory Notes, which separately referred to control panels and desks as items designed for use with X-ray apparatus and distinguished them from parts and accessories. Applying the principle that an item with a distinct function and specific purpose may itself be an apparatus, the goods were held not eligible for nil rate of duty under the exemption notification. en-us Thu, 19 Mar 2015 00:00:00 +0530 Tue, 15 Sep 2015 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264006 X-ray control panels and desks classifiable under Heading 9022.10 were treated as independent apparatus used in an X-ray system, not as parts or accessories of X-ray apparatus. The classification was read with the tariff description and HSN Explanatory Notes, which separately referred to control panels and desks as items designed for use with X-ray apparatus and distinguished them from parts and accessories. Applying the principle that an item with a distinct function and specific purpose may itself be an apparatus, the goods were held not eligible for nil rate of duty under the exemption notification. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264006