https://www.taxtmi.com/caselaws?id=456054 CESTAT Kolkata dismissed Revenue's appeal regarding classification of imported linear accelerator upgrades. The Respondent imported IGRT and Rapid Arc upgrades in 2012 for an operational linear accelerator installed in 2010, declaring them as accessories under Heading 9022.90 with concessional duty benefits. CESTAT applied SC precedents distinguishing parts (indispensable for operation) from accessories (enhancing functional capability). Since the linear accelerator was already operational, the imported upgrades were correctly classified as accessories that enhanced existing capabilities rather than essential parts, confirming the original classification and duty assessment. en-us Thu, 28 Jul 2022 00:00:00 +0530 Mon, 24 Jun 2024 20:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456054 CESTAT Kolkata dismissed Revenue's appeal regarding classification of imported linear accelerator upgrades. The Respondent imported IGRT and Rapid Arc upgrades in 2012 for an operational linear accelerator installed in 2010, declaring them as accessories under Heading 9022.90 with concessional duty benefits. CESTAT applied SC precedents distinguishing parts (indispensable for operation) from accessories (enhancing functional capability). Since the linear accelerator was already operational, the imported upgrades were correctly classified as accessories that enhanced existing capabilities rather than essential parts, confirming the original classification and duty assessment. Case-Laws Customs Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456054