2026 INSC 837
[2026] 8 S.C.R. 564
M/S CARESTREAM HEALTH INDIA PVT. LTD. versus COMMISSIONER OF CUSTOMS
- Decision
- Case
- CIVIL APPEAL No. 3440/2025
- Bench
- 2 Judges
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
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