Supreme Court of India
M/s. Carestream Health India Pvt. Ltd. v. Commissioner of Customs
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
The appeal is bereft of merit and is dismissed accordingly. Pending applications shall stand disposed of.
Judgment, 19
In brief
Carestream imported 'Dryview 6850 Laser Imagers W/3D' from China in April 2013 and self-classified them under CTH 9018 90 19 as 'other diagnostic instruments and apparatus'. The imager is a photo-thermographic (dry laser) printer that receives digital images from diagnostic machines such as MRI, CT, mammography, CR/DR and PACS and prints them on film; it has no diagnostic capability of its own. The Court found, from the appellant's own catalogue, that the imager is compatible not only with machines under CTH 9018 (ultrasound scanners, MRI, echo cardiograph) but also with machines under CTH 9022 (CT apparatus, X-ray generators, portable X-ray machines), which attract different rates of duty.…
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