https://www.taxtmi.com/caselaws?id=445285 Goods used to position patients on X-ray or radiotherapy machines were held classifiable as accessories under heading 9022 because Chapter Note 2(b) of Chapter 90 and the HSN notes require items used solely or principally with a particular machine to follow that machine's classification. By contrast, ordinary marker pens with no proven exclusive or principal use with the medical apparatus were not accessories or parts of heading 9022 and were classifiable under heading 9608. The classification dispute therefore turned on specific use and functional linkage to the X-ray or radiotherapy equipment, resulting in a partial allowance of the appeal. en-us Thu, 02 Nov 2023 00:00:00 +0530 Wed, 24 Apr 2024 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445285 Goods used to position patients on X-ray or radiotherapy machines were held classifiable as accessories under heading 9022 because Chapter Note 2(b) of Chapter 90 and the HSN notes require items used solely or principally with a particular machine to follow that machine's classification. By contrast, ordinary marker pens with no proven exclusive or principal use with the medical apparatus were not accessories or parts of heading 9022 and were classifiable under heading 9608. The classification dispute therefore turned on specific use and functional linkage to the X-ray or radiotherapy equipment, resulting in a partial allowance of the appeal. Case-Laws Customs Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445285