TaxTMI 
TaxTMI 
2020 (11) TMI 685
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....018 passed by Commissioner of Customs-Imports, Chennai. 2. Brief facts of the case are that appellants were importing various parts and accessories in SKD condition for further use in the assembly and manufacture of Colour Doppler-SSD 4000 Ultrosound Scanner. Accordingly, on import of the said goods, appellants filed Bill of Entry in which they declared the goods as parts and components for manufacturing colour Doppler SSD-4000 Ultra Sound Scanners and claimed classification under Customs Tariff Item 9018 19 90. It appeared to Revenue that the said consignment was having various components and some of them if separately classified would fall under Chapter 84 & 85. Therefore, Revenue disputed the classification of such components out....
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....ubmitted that as per General Rules for Interpretation of Customs Tariff and particularly, as per Rule 2(a), any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. He has submitted that all the components imported together in SKD condition, if assembled together, make Colour Doppler and Ultrasound Scanning Equipment which is classifiable under Tariff Item No. 9018 19 90 and there is no scope for removing certain components out of them and classifying the same independently under Chapters 84 & 85. He has further submitted that Revenue has relied on ....
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....otification, they fall under tariff item 9033 00 00 [residual entry] and should be assessed at 18% IGST. In this background, representations have been received from trade and industry, seeking clarification in this matter. 9.3 The matter has been examined. As per chapter note 2(b) of the Chapter 90, parts and accessories of the instruments used mainly and principally for the medical instrument of chapter 90 shall be classified with the machine only. Chapter note 2(b) (of Chapter 90) reads as below : "2 (b) : other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instruments or apparatus, or with a number of machines, instruments or apparatus of the same heading (....