M/S CARESTREAM HEALTH INDIA PVT. LTD. versus COMMISSIONER OF CUSTOMS

Case summary from SCR

Issue for Consideration Issue arose as regards the classification of imported laser imagers for the levy of duty under the Customs Tariff Act, 1975; whether the imported laser imagers are classifiable under Customs Tariff Heading (CTH) 9018 90 19, as claimed by the appellant-importer, or under residuary CTH 9033 00 00 in Chapter 90. Headnotes† Customs Tariff Act, 1975 – Classification of imported laser imagers for levy of duty – Whether the imported laser imagers are classifiable under Customs Tariff Heading (CTH) 9018 90 19, as claimed by the