Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2001 (8) TMI 410

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s of the view, from the details available that none of the films imported were for use for exposure by X-rays as the same were understood to be scented with emulsion sensitive to visible light radiation emitted by the various equipments used in digesting/imaging procedure viz. general purpose video imaging procedure and sine imaging procedure. Such films are said to be used for recording of images in CT, MRI, DBA, angiography, ultra sonography etc. Since the films were held to be not for direct use for X-rays, the classification claimed by the importers was not accepted and a show cause notice was issued to them on the ground that they had wilfully mis-declared the goods since they were not medical X-ray films, with an intention to evade pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , ultra sonography etc. It is also not disputed that except for MRI, X-ray film is used for recording of images in CT, angiography, ultra sonography etc. The material on record also bears out that the principle involved in the diagnostic technique in which the film in question is used in X-ray photography. In particular we may refer to extracts from the book Cranial MRI and CT by S. Howard Lee . At page 2 of Chapter 1 of this book it is set out as below :- Classical Radiography. - In classical radiography, one attempts to record direct the X-ray intensity profiles in the form of a density distribution on a film. This process, though simple and direct forms the major limitation for classical radiography. The reason for this limitation is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d presumably only the specified or pivot layer is recorded at full contrast and sharpness. It is clear, however, that the scatter problem is still present, as are the limitations of nonlinear film and screen system. This book goes on to describe computed tomography. The relevant extract is reproduced below :- The computed tomography approach consists in isolating a specific planar volune within the patient. This plane, or slice, has a thickness z as seen in Fig. 1.6 The x-ray beam to be utilized passes through only this volume; thus superimposition and scatter effects are greatly minimized but not totally eliminated. 3. The reason for denial of parentage of the goods under heading claimed by the importers appears to be, from the im .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates