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TMI Blog2014 (2) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... n these circumstances , we find that the item is rightly classifiable under CTH 90229090/90221490 and hence not eligible for the benefit of the Notification. Drypix 7000 is an instrument / applicants which is exclusively means for medical use. This machine prints the image of X- Ray obtained on imaging plate and cannot be used for printing on paper or otherwise for general purposes. On perusal of the CTH 9022 and the literature available, we find that these items conclusively contribute to well defined function of X- Ray based diagnosis apparatus. CTH 9022 covers not X- ray machine but apparatus used in diagnoses. The apparatus used in diagnoses would therefore include the impugned items as essential parts of apparatus. Therefore the ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry No. 980768 dated 30.11.2010. The appellants claimed the products Dry Pix 700, FCR Capsula and IP cassette- IP Cassette Imaging plate under CTH 90189099 and claimed exemption under notification No. 21/2002- Cus, dated 01.03.2002 (Sr. No. 357A) and Notification No. 10/2006- CE dtd. 10.02.2006, Sr. No. 28 in respect of FCR Capsula Dry Pix 7000. The appellant also claimed exemption Notification No. 21/2002- cus dtd. 01.03.2002 (sr. no. 357B(ii) and exemption under entry No. 59 (i) of Notification No. 6/2006- CE dated 01.03.2006 for Imaging Plates, IP cassette and CR Console. The lower Adjudicating Authority denied the benefits of exemption under Sr. No. 357B (ii) of Notification No. 21/2002- cus, dated 01.03.2002 to image plates, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed the item under 9022, (which is wrongly mentioned in the order). Their claim was always under 90189099, which is correct heading for classification of FCR Capsula X It is all the more surprising that on the one hand while Assistant commissioner in his discussion rejected classification under CTH 9022, but he finally classified the item of Capsula X under CTH in 90229090 in the Order portion. 4.2. The contention is that Drypix 7000 is an instrument/ appliance which is exclusively means for medical use. This machine prints the image of X-ray obtained on imaging plate and cannot be used for printing on paper or otherwise for general purposes. The printing can only be obtained on medical films. This can only be used with medical equip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, 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, control panels and desks, screens, examination or treatment tables, chairs and the like 6.1. We find that FCR Capsula X process the X- Ray image already captured on the image plate housed in casettee. In this machine processing starts only after the image is captured. This instrument is not based on X- Rays and X- rays are not an input for this machine and therefore, it is an independent apparatus. In these circumstances , we find that the item is rightly classifiable under CTH 90229090/90221490 and hence not eligible for the benefit of the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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