https://www.taxtmi.com/caselaws?id=465153 Goods specially designed for exclusive medical diagnostic use are classified under the specific medical tariff heading rather than a broader general heading. On that basis, the imported keyboard and PSB board, both used exclusively with an ultrasound diagnostic system, were placed under Heading 9018, while the 12" LCD panel with LED backlight was classified under Heading 9013 because Chapter 90 specifically covered it. The guiding principle is that a specific tariff entry prevails over a general one where the goods are expressly described, and exemption or classification benefits follow the correct specific heading. en-us Tue, 17 Dec 2024 00:00:00 +0530 Mon, 08 Dec 2025 18:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465153 Goods specially designed for exclusive medical diagnostic use are classified under the specific medical tariff heading rather than a broader general heading. On that basis, the imported keyboard and PSB board, both used exclusively with an ultrasound diagnostic system, were placed under Heading 9018, while the 12" LCD panel with LED backlight was classified under Heading 9013 because Chapter 90 specifically covered it. The guiding principle is that a specific tariff entry prevails over a general one where the goods are expressly described, and exemption or classification benefits follow the correct specific heading. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465153