https://www.taxtmi.com/caselaws?id=437808 Operation theatre lights specially designed for surgical use, with shadow-free illumination, heat reduction and colour correction, were treated as medical and surgical appliances rather than general lamps or lighting fittings. The Tribunal relied on the product's technical features and a coordinate bench ruling on the same goods to hold that Heading 9018 applied and Heading 9405 did not. The Revenue's classification challenge was therefore rejected, and the assessee's claimed classification was upheld. en-us Tue, 02 May 2023 00:00:00 +0530 Mon, 15 May 2023 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437808 Operation theatre lights specially designed for surgical use, with shadow-free illumination, heat reduction and colour correction, were treated as medical and surgical appliances rather than general lamps or lighting fittings. The Tribunal relied on the product's technical features and a coordinate bench ruling on the same goods to hold that Heading 9018 applied and Heading 9405 did not. The Revenue's classification challenge was therefore rejected, and the assessee's claimed classification was upheld. Case-Laws Customs Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437808