TaxTMI 
TaxTMI 
TaxTMI 
2023 (9) TMI 1641
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.... commonly used for external beam radiation treatments for patients with cancer. It delivers high-energy x-rays or electrons to the region of the patient's tumor. These treatments can be designed in such a way that they destroy the cancer cells while sparing the surrounding normal tissue. The LINAC is used to treat all body sites, using conventional techniques, Intensity-Modulated Radiation Therapy (IMRT), Volumetric Modulated Arc Therapy (VMAT), Image Guided Radiation Therapy (IGRT), Stereotactic Radiosurgery (SRS) and Stereotactic Body Radio Therapy (SBRT). 2.3 The Functions of True Beam linear accelerator has been informed by the applicants as below : 2.3.1 The equipment comprises of main components namely : (i) an accelerator to produce electrons, (ii) a beam-transport system to steer the beam to the treatment-delivery system, and (iii) a treatment-delivery system. These three systems that is accelerator, beam-transport, and treatment-delivery systems need to interact to produce the desired treatment. 2.3.2 The linear accelerator uses electrons in a part of the accelerator called the "wave guide," which allows these electrons to collide with a heavy metal target to produce hi....
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....sceptible cancers. The subspecialty of oncology concerned with radiotherapy is called radiation oncology. 3.2 Radiation therapy is commonly applied to the cancerous tumor because of its ability to control cell growth. Ionizing radiation works by damaging the DNA of cancerous tissue leading to cellular death. To spare normal tissues (such as skin or organs which radiation must pass through to treat the tumor), shaped radiation beams are aimed from several angles of exposure to intersect at the tumor, providing a much larger absorbed dose there than in the surrounding, healthy tissue. Besides the tumor itself, the radiation fields may also include the draining lymph nodes if they are clinically or radiologically involved with tumor, or if there is thought to be a risk of subclinical malignant spread. It is necessary to include a margin of normal tissue around the tumor to allow for uncertainties in daily set-up and internal rumor motion. These uncertainties can be caused by internal movement (for example, respiration and bladder filling) and movement of external skin marks relative to the tumor position. 3.3 The linear accelerator uses electrons in a part of the accelerator called ....
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....ation oncologist, medical physicist, radiation dosimeters, and treatment technologist. Reference may also be made to the AERB certificate wherein it states that the goods are Radiation Beam generating unit. But in addition it also has the delivery dosing unit which makes it a complete system which helps deliver the exact dose to the patient after detailed treatment plans by the radiotherapy team. 3.8 The True beam linear accelerator is a type of external beam radiation therapy and is also considered as Radiation Beam Delivery unit and is used for cancer treatment by delivering the radiation beam to the cancerous cells and destroying the cancer cells and thereby providing treatment to the patient. 4.1 The applicant in their CAAR-1 indicated that they intend to import the impugned goods from the jurisdiction of Office of the Commissioner of Customs, NS-V, JNCH, Post Sheva, Taluka - Uran, Dist - Raigad, Maharashtra-400707. The application was forwarded to the jurisdictional Commissioner of Customs, Nhava Sheva-V for their comments on classification of Linear Accelerator. 4.2 The Office of the Commissioner of Customs, NS-V, JNCH, Post Sheva, Taluka - Uran, Dist - Raigad, Maharashtra....
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....2 19 00 -- For other uses u 10% - 4.3. In view of the above, the sub-headings 9022 12, 9022 13 & 9022 14 covers all X-ray based medical, surgical or veterinary uses apparatus including radiography or radiotherapy apparatus. LINAC is radiotherapy system having non-portable system, hence it merits classifiable under Heading 9022 and more appropriately under CTH 9022 14 90. However, the Hon'ble Customs Authority for Advance Rulings may decide the case on its merit. 5. A personal hearing was held virtually on 21-8-2023 at 12:00 pm. Shri Manish Soin, Sr. Vice President Export Control & Customs along with other officials of applicant appeared for the hearing. No one appeared on behalf of the jurisdictional Commissionerate. The applicant demonstrated a presentation wherein they reiterated the points submitted in the application and requested for the ruling regarding the accurate classification of Linear Accelerator. 6. I have considered all the materials placed before me in respect of the subject goods. I have gone through the submissions made by the applicant during the personal hearing as well as the response received from the jurisdictional Customs Commissionerate. Therefore, I....
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.... FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIOTHERAPY APPARATUS, X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : 9022 12 00 -- Computed tomography apparatus u 10% - 9022 13 00 -- Other, for dental uses u 10% - 9022 14 -- Other, for medical, surgical or veterinary uses : 9022 14 10 --- X-ray generators and apparatus (non-portable) u 10% - 9022 14 20 --- Portable X-ray machine u 10% - 9022 14 90 --- Other u 10% - 9022 19 00 -- For other uses u 10% - - Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : 9022 21 00 -- For medical, surgical, dental or veterinary uses u 10% - 9022 29 00 -- For other....