2006 (6) TMI 230

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....dvocates, for the Appellant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides. The issue involved is classification of "RUBY STAR SURGICAL LASER" claimed by the importer to be falling under Heading 90.18 of Customs Tariff and eligible to benefit of Notification No. 20/90-Cus. Sr. No. 271 as well as Sr. No. 74 of list 21 there-und....

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....rofessionel tattoos." Removal of Benign Pigmented Lessions on the skin would indicate a Medical or Surgical use. The reading indicates a use by " Clinician on patients" for Cosmetic Removal of hair or skin pigment lesions and other treatments now well accepted as Surgical Procedures in Cosmetic Surgery. It is not meant as a substitute for use by any person or tonsorial artist in a hair dressing sa....

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....or sheaving or physical/chemical uprooting it also results and reduces the amount of hair in a given area. 3. Entity that would be covered under Chapter 8510.30, on reading the entry, which is :- 8510 Shavers, hair clippers and hair removing appliances with self container electric motors 8510.10 Shavers 8510.20 Hair clipper 8510.30 Hair removing appliances 8510.9....

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....or working through rollers, metal, blades to depilate uproot the hair by electro-mechanical force. Classification of an entity, that is laser based, which can function on other skin benign lesions cannot be made under 851030 in view of HSN notes there under. Classification under 90.18, considering the scope of the entry, its use found in Cosmetic Surgery & removal of skin lesions would be more app....