https://www.taxtmi.com/caselaws?id=340772 Imported Thermage CPT radiofrequency equipment used by qualified doctors for therapeutic dermatological and general surgical procedures was treated as a medical apparatus under Heading 9018. Supporting literature, FDA indications and the device's controlled radiofrequency and cooling functions showed medical use rather than mere cosmetic application, so it could not be classified as professional beauty care equipment under Heading 8543 merely because it also improved appearance. The classification under Heading 9018 was upheld and the Revenue's challenge failed. en-us Fri, 24 Mar 2017 00:00:00 +0530 Fri, 09 Sep 2022 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340772 Imported Thermage CPT radiofrequency equipment used by qualified doctors for therapeutic dermatological and general surgical procedures was treated as a medical apparatus under Heading 9018. Supporting literature, FDA indications and the device's controlled radiofrequency and cooling functions showed medical use rather than mere cosmetic application, so it could not be classified as professional beauty care equipment under Heading 8543 merely because it also improved appearance. The classification under Heading 9018 was upheld and the Revenue's challenge failed. Case-Laws Customs Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340772