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TMI Blog2023 (9) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 9022 14 90 of the First Schedule to the Customs Tariff Act, 1975. - SHRI SAMAR NANDA, AUTHORITY FOR ADVANCE RULINGS OF CUSTOMS Shri Manish Soin, Sr. Vice President Export Control Customs, for the Assessee. None, for the Department RULING M/s. Siemens Healthcare Pvt. Ltd. (IEC No. : 0315054191) (hereinafter will be referred to as Applicant ) filed an application for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling (CAAR), Mumbai on 19-5-2023 seeking a ruling on the correct classification of Linear Accelerator (LINAC). 2 . Submission by the applicant : 2.1 The applicant has informed that they are one of the largest importers of Cancer Therapy Machine (Linear Accelerator), which are widely used in Government hospitals, Private Hospitals other for providing treatment to CANCER/PATIENTS. 2.2 It has been informed that a medical Linear Accelerator (LINAC) is the device most commonly used for external beam radiation treatments for patients with cancer. It delivers high-energy x-rays or electrons to the region of the patient s tumor. These treatments can be designed in such a way that they destroy the cancer cells while sparing the surrounding normal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an X-Ray Diagnostic Machine, rather it High End Radio Therapy Equipment for treatment of cancer. They have further produced relevant portion of CTH 9022 and have informed that the product merits classification under CTI 9022 14 90. 3. Technical write up of Linear Accelerator : 3.1 Radiation therapy or radiotherapy, often abbreviated RT, RTx, or XRT, is therapy using ionizing radiation, generally as part of cancer treatment to control or kill malignant cells and normally delivered by a linear accelerator. Radiation therapy may be curative in a number of types of cancer if they are localized to one area of the body. It may also be used as part of adjuvant therapy, to prevent tumor recurrence after surgery to remove a primary malignant tumor (for example, early stages of breast cancer). Radiation therapy is synergistic with chemotherapy, and has been used before, during, and after chemotherapy in susceptible cancers. The subspecialty of oncology concerned with radiotherapy is called radiation oncology. 3.2 Radiation therapy is commonly applied to the cancerous tumor because of its ability to control cell growth. Ionizing radiation works by damaging the DNA of cancerous tissue leading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring treatment planning (part of dosimetry). Treatment planning is generally performed on dedicated computers using specialized treatment planning software. Depending on the radiation delivery method, several angles or sources may be used to sum to the total necessary dose. The planner will try to design a plan that delivers a uniform prescription dose to the tumor and minimizes dose to surrounding healthy tissues. 3.6 The Eclipse treatment planning system, and ARIA Oncology information system that provide treatment management system, which enables to treat the patient with utmost care thereby reducing the time for treatment and minimizing the radiation to the healthy tissues there by speeding the treatment. 3.7 The linear accelerator technology and computerization, making the dose delivery extremely sophisticated and heavily dependent on skills of the radiotherapy team consisting of radiation oncologist, medical physicist, radiation dosimeters, and treatment technologist. Reference may also be made to the AERB certificate wherein it states that the goods are Radiation Beam generating unit. But in addition it also has the delivery dosing unit which makes it a complete system which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R GAMMA OR OTHER IONISING RADIATIONS, WHETHER OR NOT FOR MEDICAL, 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, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : 9022 12 00 -- Computed tomography apparatus u 10% - 9022 13 00 -- Other, for dental uses u 10% - 9022 14 -- Other, for medical, surgical or veterinary uses : 9022 14 10 --- X-ray generators and apparatus (non-portable) u 10% - 9022 14 20 --- Portable X-ray machine u 10% - 9022 14 90 --- Other u 10% - 9022 19 00 -- For other uses u 10% - 4.3. In view of the above, the sub-headings 9022 12, 9022 13 9022 14 covers all X-ray based medical, surgical or veterinary uses apparatus including radiography or radiotherapy apparatus. LINAC is radiotherapy system having non-portable system, hence it merits classifiable under Heading 9022 and more appropriately under CTH 9022 14 90. However, the Hon ble Customs Authority for Advance Rulings may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue, let me deliberate on the legal framework prescribed in Customs Tariff Act, 1975, Chapter/Section notes along with HSN explanatory notes. 6.5 I find that Medical or Surgical instruments and apparatus falls under Chapter 90 of Schedule-I of Customs Tariff. I find that linear accelerator which is a medical device and is used as a radiotherapy apparatus, operates on the functioning of High energy X-Rays and therefore the same appears to be rightly classifiable under CTH 9022 of Customs Tariff Act, 1975. 6.4 Discussion on Tariff : 6.4.1 Relevant portion of CTH 9022 is reproduced below for ease of reference : 9022 APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA, BETA, GAMMA OR OTHER IONISING RADIATIONS, WHETHER OR NOT FOR MEDICAL, 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, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : 9022 12 00 -- Computed tomography apparatus u 10% - 9022 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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