Laser Imagers Classification: CTH 9033 Ruling

Quick Summary

The Supreme Court has ruled that laser imagers, used to print images from diagnostic equipment onto film, should be classified under CTH 9033 00 00. This is because the imagers are compatible with machines falling under various tariff headings, not just one specific category. As accessories without independent diagnostic capabilities, they do not qualify for classification under CTH 9018 90 19.

Court :
Supreme Court of India)

Brief :
The Supreme Court, in M/s. Carestream Health India Pvt. Ltd. v. Commissioner of Customs, examined the correct customs classification of imported Dryview 6850 Laser Imagers under the Customs Tariff Act, 1975. The key issue was whether the laser imagers could be classified under CTH 9018 90 19 as other diagnostic instruments/apparatus or under the residuary CTH 9033 00 00 as accessories of machines covered under Chapter 90.

Citation :
Civil Appeal No. 3440 of 2025

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