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2023 (11) TMI 176 - AT - CustomsClassification of imported goods - import of accessories which are primarily used for positioning of the patient and his/her body parts on various machines including X-ray machines during the radiation treatment for cancer - Revenue was of the opinion that the goods imported are not accessories falling under Chapter heading 9022.90 but surgical tools and therefore the same cannot be treated as accessories. HELD THAT - There is no dispute between the parties that items at Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 and Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 are used for the purpose of X-ray/ radio therapy for positioning the patient. It is seen that heading 9018 is a general heading and as prima facie no connection with the items mentioned in Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 whereas heading 9022 includes X-ray machines for which the items listed in Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 are specifically made for. The combine reading of Chapter note 2 (b) with HSN explanatory Note 4 clearly shows that the goods which are undisputedly used along with X-ray/ radio therapy machines for positioning patient would be classifiable under heading 9022 as accessories. In so far as items at Serial no. 13 to 16 of bill of entry no. 4604051 dated 11.02.2014 and Serial No. 22 to 25 of bill of entry no. 5062153 dated 01.04.2014, it is seen that no specific connection has been brought out by the appellant between the said markers and the apparatus of heading 9022. The appeal memorandum does not bring out any connection which makes the said markers exclusively usable along with machine of heading 9022only. In this circumstance there are no merit in the appeal in so far it relates to these items. Appeals in respect of these items is dismissed. The items at Serial No Serial No. 1 to 12 and 17 to 57 of bill of entry No. 4604051 dated 11.02.2004 and Serial No 1 to 21 and 26 to 66 of the bill of entry No 5062153 dated 01.04.2004 are classifiable under 9022 of Custom Tariff Act and items at 13 to 16 of bill of entry no. 4604051 dated 11.02.2014 and Serial No. 22 to 25 of bill of entry no. 5062153 are classifiable under 9608. Appeal allowed in part.
Issues Involved:
1. Classification of imported goods as accessories under Chapter heading 9022 or as surgical tools. 2. Applicability of exemption benefits under Notification No. 12/2012-CE. 3. Classification of marker pens. Summary: Issue 1: Classification of Imported Goods The appellant, M/s. Scan O Plan, imported accessories primarily used for positioning patients during radiation treatment for cancer. The revenue classified these goods as surgical tools rather than accessories under Chapter heading 9022. The revenue relied on the Apex Court's decision in Insulation Electrical (P) Ltd, arguing that accessories are complementary and not essential for the actual functioning of the product. The Tribunal referred to the Larger Bench decision in Banco Products India Ltd, which held that accessories should advance the effectiveness of the machine they are used with. The Tribunal found that the imported goods, such as head supports and pelvis boards, used with X-ray machines for positioning the body, should be classified under Chapter heading 9022 as accessories. Issue 2: Applicability of Exemption BenefitsThe appellant argued that even if classified under heading 9018, the goods should still receive the benefit of basic custom duty exemption under Notification No. 12/2012-CE. The Tribunal noted that the explanatory notes for Chapter headings 9018 and 9022 support the classification of parts and accessories used solely with X-ray apparatus under heading 9022. The Tribunal concluded that items used for positioning patients during X-ray or radiotherapy, listed in specific serial numbers of the bill of entry, are classifiable under heading 9022 and thus eligible for exemption benefits. Issue 3: Classification of Marker PensThe revenue classified marker pens used for marking masks and shells under heading 9018, arguing they are ordinary markers with general use. The appellant contended they should be classified under heading 9022 as consumable goods. The Tribunal found no specific connection between the markers and the apparatus of heading 9022, thus classifying them under heading 9608. Conclusion:The Tribunal held that items used for patient positioning in radiotherapy, listed in specific serial numbers of the bill of entry, are classifiable under heading 9022. Marker pens are classifiable under heading 9608. The appeals were partly allowed accordingly.
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