https://www.taxtmi.com/caselaws?id=467158 Operation theatre lights specially designed for surgical use, with shadowless illumination, adjustable colour temperature, heat reduction and homogenous light distribution, are classifiable as medical or surgical appliances under Customs Tariff Heading 9018. Applying Chapter 90, the Explanatory Notes to Heading 9018, and common parlance and functional character tests, the ruling held that goods clearly identifiable by special design and function for medical use fall within Heading 9018. As no specific sub-heading covered these lights, they were placed in CTI 9018 9099. Classification under Heading 9405 was rejected because that heading excludes medical diagnostic or surgical lamps. 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 Operation theatre lights specially designed for surgical use, with shadowless illumination, adjustable colour temperature, heat reduction and homogenous light distribution, are classifiable as medical or surgical appliances under Customs Tariff Heading 9018. Applying Chapter 90, the Explanatory Notes to Heading 9018, and common parlance and functional character tests, the ruling held that goods clearly identifiable by special design and function for medical use fall within Heading 9018. As no specific sub-heading covered these lights, they were placed in CTI 9018 9099. Classification under Heading 9405 was rejected because that heading excludes medical diagnostic or surgical lamps. Case-Laws Customs Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467158