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TMI Blog2017 (11) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... and character of the goods to attract it to the category it serve purposes of that entry - Although end-user is not the criteria for classification, but the very character and nature of goods when subscribe to a specific entry, that prevails over a general entry for classification. Therefore the classification sought by Revenue under CTH 9022 is appropriate - appeal dismissed - decided against ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included . The goods imported by appellant is digitizer meant for depicting digitalized object. 2. Explaining further how digitalization is made, appellant says that the imported goods was digitizer as per copy of the invoice at page 13 of the appeal folder and its technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves the purposes of digitalized x-ray as per technical literature available on record and that has to squarely fall under CTH 9022 19 00. X-ray is either captured in a film or translated in digitalized form to a display for glance of the technical experts. What that is necessary for the tariff entry is to ascertain the useful object it serves by its nature as is envisaged by CTH 9022 which deals w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of rival entries, it is made clear that specific entry relied upon by Revenue demonstrates the nature and character of the goods to attract it to the category it serve purposes of that entry. Although end-user is not the criteria for classification, but the very character and nature of goods when subscribe to a specific entry, that prevails over a general entry for classification. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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