https://www.taxtmi.com/caselaws?id=470494 Cinematographic film processors operating on photographic principles fall under Heading 9010.10 as photographic developing equipment. Separately imported equipment may nevertheless qualify for customs-duty exemption as an integral part of a notified medical system where technical evidence establishes that it is indispensable to diagnostic functioning. The film processor was essential to the cardiac and vascular angiography system's diagnostic operation, and no competent contrary evidence established non-medical use. It therefore qualified for exemption under Notification No. 23/98-Cus., while its tariff classification remained unchanged. en-us Thu, 29 Jul 1999 00:00:00 +0530 Wed, 29 Jul 2026 16:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470494 Cinematographic film processors operating on photographic principles fall under Heading 9010.10 as photographic developing equipment. Separately imported equipment may nevertheless qualify for customs-duty exemption as an integral part of a notified medical system where technical evidence establishes that it is indispensable to diagnostic functioning. The film processor was essential to the cardiac and vascular angiography system's diagnostic operation, and no competent contrary evidence established non-medical use. It therefore qualified for exemption under Notification No. 23/98-Cus., while its tariff classification remained unchanged. Case-Laws Customs Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470494