https://www.taxtmi.com/caselaws?id=467158 Imported operation theatre lights were examined against the Customs Tariff Schedule and Explanatory Notes and held to be identifiable by technical characteristics and intended function as specialised instruments for medical or surgical use; recognition in a DGHS notice and prior appellate conclusions on materially similar goods reinforced that function and end-use govern classification; accordingly the lights are not general lighting fittings but specialised medical apparatus and are classifiable under the residuary subheading of tariff heading 9018 9099. en-us Tue, 27 Feb 2024 00:00:00 +0530 Sat, 07 Mar 2026 22:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467158 Imported operation theatre lights were examined against the Customs Tariff Schedule and Explanatory Notes and held to be identifiable by technical characteristics and intended function as specialised instruments for medical or surgical use; recognition in a DGHS notice and prior appellate conclusions on materially similar goods reinforced that function and end-use govern classification; accordingly the lights are not general lighting fittings but specialised medical apparatus and are classifiable under the residuary subheading of tariff heading 9018 9099. Case-Laws Customs Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467158