2026-VIL-76-SC-CU
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CUSTOMS Supreme Court Cases

Customs - Classification of laser imagers - Appellant imported laser imagers classifying them under CTH 9018 90 19 ‘as other diagnostic instruments and apparatus’ while Commissioner of Customs reclassified them under residuary CTH 9033 00 00 as accessories not specified or included elsewhere in Chapter 90 – The lower authorities and CESTAT dismissed the appeal of the appellant - Whether laser imagers which are used with machines falling under CTH 9018 can be classified under CTH 9018 90 19 as diagnostic apparatus or whether they must be classified under residuary CTH 9033 00 00 as accessories suitable for use with machines falling under different tariff headings - HELD - The laser imager cannot be classified as a diagnostic apparatus under CTH 9018 90 19 as it does not possess independent diagnostic skills or capabilities and must necessarily receive inputs from diagnostic equipment to carry out its function - The laser imager is an accessory to the diagnostic equipment from which it receives inputs and is not a diagnostic instrument or apparatus in its own right. According to the definition of accessory, it is a part or sub-assembly or assembly that contributes to the effectiveness of a piece of equipment without changing its basic function. The laser imager performs the supplementary and ancillary function of transferring diagnostic data received from medical equipment onto films for preservation or further use by medical professionals and does not aid in or augment the performance of the medical equipment that it receives inputs from - According to Note 2 in Chapter 90 of the Customs Tariff, parts and accessories which are suitable for use solely or principally with a particular kind of machine or with a number of machines of the same heading are to be classified with such machines. However, the laser imagers are compatible with machines falling under multiple tariff headings including CTH 9018 and also CTH 9022 which relate to apparatus based on the use of X-rays or other ionising radiations for medical uses. Since the laser imagers can be used with machines falling under different tariff headings with different rates of tariff duties it defies logic and rationale to classify them under CTH 9018 90 19 as accessories suitable for use solely or principally with machines under CTH 9018 - The laser imagers must be classified under residuary CTH 9033 00 00 - The classification under CTH 9033 00 00 is upheld and the appeal is dismissed
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