2005 (7) TMI 520

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Vimlesh Kumar, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides. The impugned goods are Cobra Scan X-Ray Digitizer alongwith X SCAN tele radiology and tele medicine software which scan and digitize x-ray images for further analysis by Automatic Data Processing (ADP) Machines. The appellants have claimed classification under sub-heading 9018.19 as "o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inics, and mobile hospitals for diagnosis. 3. Considering the functions of the impugned goods, we are of the view that the same can not be categorized as a single scanner or digitizer meriting classification as a unit of ADP machines. On the contrary, it merits classification as a "diagnostic apparatus incorporating or operating in conjunction with an ADP machine for processing and visuali....