2005 (7) TMI 520

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..... r : C. Satapathy, Member (T)]. Heard both sides. The impugned goods are Cobra Scan X-Ray Digitizer alongwith X SCAN tele radiology and tele medicine software which scan and digitize x-ray images for further analysis by Automatic Data Processing (ADP) Machines. The appellants have claimed classification under sub-heading 9018.19 as other electro diagnostic equipment whereas the original aut .....

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..... unctions of the impugned goods, we are of the view that the same can not be categorized as a single scanner or digitizer meriting classification as a unit of ADP machines. On the contrary, it merits classification as a diagnostic apparatus incorporating or operating in conjunction with an ADP machine for processing and visualizing clinical data, under sub-heading 9018.19 as claimed by the appell .....

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