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TMI Blog2024 (8) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... sory for a variety of medical digital imaging sources and cannot be said to be suitable for use solely or principally with a particular kind of machine or instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading. In such a situation it would be a travesty to limit its suitability or use only as an accessory to the MRI system or to medical equipment classifiable under CTH 9018 only. Classifying a multi-compatible accessory by pairing it with the machine of choice of the importer runs the possibility of the same model of the Laser Imager being classified under different heading each time an importer declares its suitability or use solely or principally with a machine covered by a different CTH. Classification of imported goods cannot be the subject matter of such vagaries. This being so classification of the impugned goods under CTH 9018 9019, by application of Note 2 (b) of chapter 90 would not be appropriate. The appellant has referred to the Tribunals judgment in MANIPAL ACADEMY OF HIGHER EDUCATION VERSUS COMMR. OF CUS., CHENNAI [ 2005 (5) TMI 165 - CESTAT, BANGALORE ], as upheld by the Supreme Court in COMMISSIONER VERSUS MANIPAL ACADEMY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument, or apparatus, or with a number of machines, instruments, or apparatus of the same heading are to be classified with the machines, instruments or apparatus of that kind. He prayed that the appeal may be allowed. 3.2 The Ld. AR Shri R. Rajaraman stated that the imported item Laser Imager is a medical printer it can print on Dryview laser imaging film using Dry laser technology afterreceiving image data from any machine which has DICOM standard and from machines with non DICOM standard using PACS link medical image managers. The impugned goods are capable of interfacing with multiple modalities and are rightly classifiable under the heading 9033 by applying Note 2(c) of chapter 90. He stated that goods cannot be classified by applying note 2(a) as these goods are not included in any of the headings of chapters 84, 85 and 91 Further it cannot be classified under the heading 9018 or 9022 by applying the note 2(b) of chapter 90 since to be classified under this head the part or accessory must be solely or principally used with the goods of the same heading and not with differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Court held: 14 There are a number of factors which have to be taken into consideration for determining the classification of a product. For the purposes of classification, the relevant factors inter alia are statutory fiscal entry, the basic character, function and use of the goods. When a commodity falls within a tariff entry by virtue of the purpose for which it is put to (sic. produced), the end use to which the product is put to, cannot determine the classification of that product. (emphasis added) In this case, the impugned goods are not covered by a specific heading. Further, there are certain tariff descriptions where the end use is statutorily relevant, being incorporated in the tariff/ chapter note as in the case of Chapter 90. In such cases it is essential to examine the Chapter note while deciding upon the classification of the disputed goods. Since both the parties have confined their arguments to Note 2 of Chapter 90, the issue is examined in the light of the same. 8. Chapter 90 falls in Section XVIII of the Customs Tariff. Note 2 to Chapter 90 is reproduced below for easy reference. 2. Subject to Note 1 above, parts and accessories for machines, apparatus, instrume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent that if an accessory is suitable to be principally used with medical equipment classifiable under CTH 9018, by application of chapter 2 (b) of chapter 90, it must be classified there under even though it may also be capable of being used with another equipment falling under a different heading in chapter 90. They have referred to the definition of suitable as extracted from the following judgments; (i) Cellulose Products of India Ltd v. CCE, 1996 (82) E.L.T. 147 (ii) Secretary vs Maj. Gen. Manomoy Ganguly, 2018 (9) SCC 65 (iii) Aswini Kumar Ray v. State of Orissa, MANU/OR/0572/2008 They have stressed that the test of suitableness of an article for a certain purpose is not whether it is commonly used therefore, but whether is possesses actual, practical, commercial fitness for that purpose. 11. We find from the product User Guide given by the appellant, that the machine is described as under; 1 Overview 6850 Laser Imager The DRYVIEW 6850 Laser Imaging System is a continuous tone laser imager with an internal photothermographic film processor. Heat, rather than photo chemicals, is used to develop the film. The Laser Imager prints images on KODAK DRY VIEW Laser Imaging Film, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified under different heading each time an importer declares its suitability or use solely or principally with a machine covered by a different CTH. Classification of imported goods cannot be the subject matter of such vagaries. This being so classification of the impugned goods under CTH 9018 9019, by application of Note 2 (b) of chapter 90 would not be appropriate. 13. Both the parties have agreed that the impugned goods cannot be classified with the aid of Note 2 (a) of Chapter 90. That leaves the classification to be done as per Note 2 (c) of Chapter 90 in as much as all other parts and accessories are to be classified under heading 9033 0000. 14. As regard the alternate plea taken by the appellant that the imported equipment ought to be classified under CTH 9018 1300 as Magnetic Resonance Imaging Apparatus , by application of Rule 2(b) of Chapter 90 we find that there has been an absence of a serious effort to substantiate the said challenge. In any case we find that the impugned goods are known in the market as medical image printers and also marketed by its sellers as intended to provide high-resolution hard copy images from digital imaging sources i.e. as a printer. Its ..... 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