1996 (8) TMI 253

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....ply, Collimating lens, 625 line TV Camera and TV Monitor, etc. under Customs Tariff Heading 9022.90. Revenue is in appeal against Collector (Appeals) Order holding the main imaging equipment as classifiable under 90.22 and ordering the assessment of other parts and accessories under their respective tariff headings. Revenue seeks to classify the entire system as video-reproducing apparatus classifiable under Heading 85.21. 2. Arguing for the importer appellants, the ld. Advocate submits that the equipment imported is essentially an apparatus based on use of X-Rays and accompanied by items like TV Cameras and Monitors, which are specially designed to work as parts of the equipment for image intensification. He draws our attention to ....

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....s imported would be classifiable under 90.22 or 85.21. He also erred in ordering separate classification for TV Cameras and Monitors while upholding classification under 90.22 in respect of the main equipment. The equipment is essentially one of image reproducing and recording, and therefore, entire equipment should have found its classification under 85.21 as recording and reproducing equipment. 4. We have heard both sides. The catalogue to which our attention was drawn indicates that the supplier company has developed a broad range of technologies and products for medical imaging, each such system is furnished with a solid state power supply, BRH certified shielded housing and a complete line of customer selectable accessories whi....