https://www.taxtmi.com/caselaws?id=757298 An imported laser imager was treated as a film printer and medical imaging accessory capable of interfacing with MRI, CT, DR, CR and FFDM systems. The Chapter 90 Note 2(b) test requires goods to be suitable solely or principally for use with a particular machine or machines of the same heading; that condition was not met because the item was multi-compatible across different modalities. The alternative claim that it was MRI apparatus also failed because its commercial character was that of a printer accessory, not the imaging equipment itself. It was therefore classifiable under Chapter 90 Note 2(c) as other parts and accessories. en-us Wed, 21 Aug 2024 00:00:00 +0530 Thu, 22 Aug 2024 09:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757298 An imported laser imager was treated as a film printer and medical imaging accessory capable of interfacing with MRI, CT, DR, CR and FFDM systems. The Chapter 90 Note 2(b) test requires goods to be suitable solely or principally for use with a particular machine or machines of the same heading; that condition was not met because the item was multi-compatible across different modalities. The alternative claim that it was MRI apparatus also failed because its commercial character was that of a printer accessory, not the imaging equipment itself. It was therefore classifiable under Chapter 90 Note 2(c) as other parts and accessories. Case-Laws Customs Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757298