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TMI Blog2015 (9) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar. However, it further distinguishes between X-rays and alpha, beta or gamma radiations. - parts and accessories are separately listed thereafter in the HSN Explanatory Notes and examples are also listed. Thus, under the HSN Explanatory Notes, X-ray control panels and desks are not considered as parts and accessories. - control panels are apparatus in themselves and cannot be considered as "parts or accessories". Undoubtedly, these apparatus are based on the use of X-ray and are for medical purpose. These would be classified under Heading 9022.10, but since these are not parts or accessories, the same will not be entitled to the benefit of nil rate of duty. - Decided against assessee. - Appeal Nos. E/337/05 & E/534/06-Mum - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble under Heading 9022.10. 3. In the Budget 2002, a 4% duty was introduced on all goods falling under Heading 90.22, w.e.f. 1.3.2002. The said Notification was amended vide Notification 26/2002-CE dated 27.4.2002 so as to change the description from all goods to all goods other than parts and accessories thereof . Similarly, another entry 223A was introduced, which prescribed nil' rate of duty on parts and accessories falling under Headings 90.18, 90.19 or 9022.10. The appellant's case is that the goods produced by them are parts of X-ray machine and, therefore, would be eligible to nil rate of duty under the said two entries. On the other hand, Revenue's case is that the goods produced by them are apparatus and cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o HSN are not only of persuasive value but entitle to the greater consideration in classifying the goods under Central Excise and Customs Tariff. 6. We have considered the submissions made by the appellant in the appeal as also the impugned order and the submissions made by the learned AR. We find that typically in a medical X-ray, there are number of independent apparatus which are put together and work as a system. In fact the appellant themselves have given the diagram as under:- It would be seen from the above diagram that there are number of independent apparatus which work in synchronization for the end objective. It is somewhat similar to a case of computer which may have a monitor, CPU, keyboard and printer, all of which are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers Pvt.Ltd. v. Collector -1995 (77) ELT 18 (SC). For a particular good to qualify as apparatus it should necessarily to serve a specific purpose and should have a specific function. Flow, regulation and control of power are normally done by switches control panels etc. and those are functions at the secondary stage of power transmission while transmission is primary and possible even without these apparatus through the transmission line. Voltage is regulated through converters serving specific purpose for which these are all called apparatus . Hon'ble Supreme Court in the case of CC Vs. C - Net Communications (I) (P) Ltd. - 2007 (216) ELT 337 held that the word 'apparatus' would certainly mean the compound instrument or chai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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