TaxTMI 
TaxTMI 
2026 (8) TMI 816
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.... 2. Carestream Health India Pvt. Ltd, the appellant, imported 'Dryview 6850 Laser Imagers W/3D' from China under Bill of Entry dated 02.04.2013 and classified them under the Customs Tariff Heading (CTH) 9018 90 19 in Chapter 90 of Section XVIII of the First Schedule to the Customs Tariff Act, 1975. Section XVIII is titled 'Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof'. Chapter 90 therein is titled 'Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof'. 3. The appellant claimed that its laser imagers would qualify as 'Other diagnostic instruments and apparatus' under CTH 9018 90 19. However, the Assistant Commissioner of Customs, Chennai, rejected such classification, by Order-in-Original dated 24.06.2013, and directed their re-classification under CTH 9033 00 00 as accessories not specified or included elsewhere in Chapter 90 for machines, appliances, instruments or apparatus of that chapter. Aggrieved thereby, the appellant filed Appeal No.....
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....ling under CTH 9018 and would, therefore, fall within the ambit of residuary CTH 9033 00 00 in Chapter 90, which reads thus: 'Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90'. 8. At the outset, we are not persuaded to agree with the appellant's contention that the laser imager is a 'diagnostic apparatus' in its own right. Admittedly, the laser imager has no diagnostic skill or capability of its own and must necessarily receive inputs from diagnostic equipment to carry out its function of printing films. In effect, it is an 'accessory' to the diagnostic equipment from which it receives inputs, as it then transfers the same onto films. CTH 9018 90 19 admittedly applies only to 'other diagnostic instruments and apparatus', i.e., either 'diagnostic instruments' or 'diagnostic apparatus'. As the laser imager has no diagnostic capabilities of its own, it cannot per se be classified under this heading. 9. Commissioner of Customs, New Delhi vs. C-Net Communication (India) (Pvt.) Ltd. (2007) 12 SCC 72 is of no avail to the appellant. The issue in that case was whether a signal decoder was 'rec....
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....ified according to the following rules: (a) parts and accessories which are goods included in any of the Headings of this Chapter or of Chapter 84, 85 or 91 (other than Heading 8487, 8548 or 9033) are in all cases to be classified in their respective Headings; (b) other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same Heading (including a machine, instrument or apparatus of Heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind; (c) all other parts and accessories are to be classified in Heading 9033. 12. Rule 2(a) would not have application to the laser imagers in question as they are not goods included in any of the headings of Chapter 90 or of the other chapters mentioned therein. The question is whether they come within the ambit of Rule 2(b) or whether Rule 2(c) would have application. In turn, this would depend upon the interpretation of Rule 2(b). The laser imagers are obviously not 'parts' of the diagnostic machines used for medical imaging as they are i....
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....ary uses, including radiography or radiotherapy apparatus; for medical, surgical, dental or veterinary uses, falling under CTH 9022 21 00. The issue, therefore, boils down to whether the laser imagers, which are compatible with machines falling under separate tariff headings, i.e., 9018 and 9022, would still qualify under Rule 2(b) or would necessarily have to be included under the residuary CTH 9033, as per Rule 2(c). 16. To put it in simple terms, Rule 2(b) states to the effect that parts and accessories which are suitable for use 'solely or principally' with a particular kind of machine or with a number of machines under the same tariff heading are to be classified with such machine or machines. The contention of the appellant is that as the laser imager is compatible with several machines falling under CTH 9018, it would have to be clubbed with those machines and would fall under CTH 9018 90 19. However, it is the Revenue's argument that, as it is not only one tariff heading that is applicable to the possible uses of this accessory and such accessory can be used with machines falling under not just one tariff heading but with machines that fall under another tariff heading, ....