Case Laws

2023(03)LCX0078 : Videocon Industries Ltd. : LCD panels are classifiable in Chapter Heading 9013.8010.

2024(02)LCX0333 : Philips India Ltd. : Sonalleve MR HIFU KIT are accessories to MRI machines and classified under CTI 9018 13 00 and eligible for benefit of notification of 21/2002 – Cus at Sl.No.357B (ii) and benefit of Notification of 6/2006 – CE at Sl. No. 59 (i).

2022(11)LCX0059 : ASCENSIA DIABETES CARE INDIA PVT. LTD : Glucometers consisting of Glucose meter, test strips, Lancet device and user guide will get classified under heading 90278090 and not under 90189099

2021(04)LCX0135 : Continental Automative Components (India) Pvt Ltd : LCD Module is classifiable under CTH 90139010

2021(01)LCX0372 : Competition Team Technology (India) Pvt. Ltd. : LCD panels are classifiable under CTH 9013 8010 and parts of LCD panels are classifiable under CTH 9013 9010

2016(07)LCX0069: Terumo Panola Ltd. : Dialysis equipment - Soft shell filter for blood bag and imugard filters. — Parts of renal dialysis equipment, blood transfusion apparatus and haemofiltration instrument. They are component for filtering blood which could not be classified as general category of filters under sub-heading 8421 29 00 . These equipments are filters and qualifies as parts of blood purifying system, hence classifiable under sub-heading 9018 90.

2016(04)LCX0015 : Essilor India Pvt. Ltd.: Semi finished Spectacles Lens are classifiable under sub heading 9001 90 90.

2015(12)LCX0124 : Samsung India Electronics P Ltd.: Liquid Crystal Devices Panels are classifiable under sub heading 9013 80 10.

2015(09)LCX0003 : Dr. Reddy’s Lab: Diagnostic equipment as Auto analyzer for blood samples is classifiable under sub-heading 9030 89.

2015(05)LCX0008: Secure Meters Ltd.: LCD Module & Elastomeric LCD Display are classifiable under sub heading 9013 80.

2015(01)LCX0091 : Reliance Communications Infrastructure Ltd.: Optic fibre cables  not made up of individually sheathed fibres are classifiable under heading  9001.

2014(10)LCX0066: Fujifilm India Pvt. Ltd.: FCR capsula is classifiable under sub-heading 9022 90 90/9022 14 90.

2013(02)LCX0184: Jindal Photo Ltd.: FCR Capsula are not part of diagnostic apparatus and hence classifiable under sub-heading 9022 90 90 or 9022 14 90.

2013(02)LCX0184 : Jindal photo Ltd.: Drypix exclusively meant for medical use is classifiable under sub-heading 9022 90 90.

2012(02)LCX0057: Diamond Electricals Ltd. : Ionization Smoke Detector is classifiable under sub-heading 9022 90 and not under sub-heading 9027 80 10

2012(02)LCX0027: Keihin Penalfa Ltd.: Electronic Automatic Regulator are classifiable under sub-heading 9032 89 and not under sub-heading 8543 89

2011(08)LCX0267: Vikas Corporation: Playback Stereo Synthesizer and Channel processor used for processing sound cassette deck or CD player is classifiable under sub-heading 8543 89 and not under heading 9070.

2010(07)LCX0007: N.I. Systems (India) P. Ltd.: Programmable Automation Controllers are classifiable under sub-heading 9032 89 10.

2010(05)LCX0077 : Midas Impex: Plastic Spectacles Lens are classifiable under sub heading 9004 90.

2009(12)LCX0005: Vasta Marketing: Uni-Lite XCEL is a hygiene testing equipment classifiable under sub-heading 9031 80.

2008(11)LCX0210: Agilent Technologies India Pvt. Ltd.: Spectrum Analyzer for general purpose of analyzing complex radio frequencies and microwave signals  used for tele-communications is classifiable under sub-heading  9030 40 00.

2007(04)LCX0064: K.V.P. Graphics: Scanner and processor meant for photographic laboratories rather than used for printing are classifiable under heading 9010 and not under heading 8442.

2006(12)LCX0174: Real Image Pvt. Ltd.: DTS-6D sound processor is classifiable as part/sub-system of cinematographic projector under sub-heading 9007 02.

2006(12)LCX0136: SPM India Ltd.: Air Leak Tester for determining existence of leakage of air/gas based on measurement of pressure is classifiable under sub-heading 9026 20 00.

2006(07)LCX0185: Westfort Hi Tech Hospital Ltd.: Lamps are classifiable under  sub heading 9018 19.

2006(06)LCX0010: New Look Cosmetic Laser Centre: Ruby star surgical laser is classifiable under heading 9018.

2006(05)LCX0229: Femco Filters (P) Ltd.: Particle counter is  classifiable under heading  9026.

2006(05)LCX0116: Poddar Pigments Ltd.: Scientific filter test unit with gear and extruder is classifiable under heading 9031.

2006(02)LCX0016: Alcatel India Ltd.: Telecommunication cables designed with ‘loose buffer construction’  technology  and Terrestrial cables having electronic conductors along with optical fibre cable are classifiable under heading 9001.

2005(12)LCX0388: Elgithread (India) Ltd.: Tyre Scanner imported for checking porosity of retreaded tyres is classifiable under heading 9027.

2005(06)LCX0135 : Frontier Trading: Magnetic Accupressure Treatment instrument is classifiable under heading 9019.

2005(03)LCX0219: VDO India Ltd.: Climate Test Cabinet System is classifiable under sub-heading 9027 80.

2005(03)LCX0028: Super Spinning Mills Ltd.: Uster Ring Data and Uster classimat used as checking instruments are classifiable under heading 9016.

2004(10)LCX0076: Impressive Computer Systems: Polaroid digital imaging systems used in capturing photographic image are classifiable under sub-heading 9006 53 .

2004(03)LCX0415: Systronics Ltd.: Photocells being detectors for spectrophotometer are classifiable under heading 9027.

2003(10)LCX0106: Hozur Instruments P Ltd : Colour Monitor is classifiable under sub  heading 9027 50.

2003(10)LCX0020: Ashoka Games: Swimming Goggles are classifiable under chapter 90.

2002(10)LCX0193: Gujarat State Fertilizers: Gel Documentation and Image analysis system with integrated facility and glossy thermal paper used for analysis of genetic material (DNA) is classifiable under heading 9027 80.

2002(09)LCX0202: Kone Elevator India Ltd.: Inverter are classifiable under heading 9032.

2002(08)LCX0163: Sunil Polyplast Ltd.: Cannulae without plastic tube, hub and sheath do not become hypodermic needles classifiable  under sub-heading 9018 32.

2001(12)LCX0078: Safire Cine Priograph: Chromograph scanner employing principle of photography is classifiable under heading 9006.

2001(11)LCX0121: Net work Ltd.: Medical Film Processor is classifiable under sub-heading 9010 10.

2001(07)LCX0386: Sterlite Industries (India) Ltd.: X-ray Spectrometer is classifiable under sub-heading 9022 19.

2001(05)LCX0019: Unitop Office Automation: Photocopier machines:  Goods imported having characteristics of  photocopier though some parts missing are classifiable as complete photocopier machine under sub-heading 9009 21.

2000(11)LCX0312 : Vasudeorao Graphic System : Nylo print plate processing equipments is classifiable under heading  9010.

2000(11)LCX0089: IFB Industries Ltd.: Automatic controlling apparatus, classifiable under sub-heading 9032 89.

2000(10)LCX0299: Ujjaval Unique Tech. Pvt. Ltd.: Master electricity meter, remote terminal unit and line amplifier are classifiable under heading 9028.

2000(09)LCX0286: Light Publications Ltd.: Mastermaker is classifiable under heading 9010.

2000(07)LCX0141: Cathedral International: Remote Switch is classifiable under sub-heading 9032 10.

2000(01)LCX0162: Bajaj Auto Ltd.: Automotive Exhaust Mission Measuring System consisting of four parts are classifiable as an integral unit under heading 9027.

1999(10)LCX0229: Nirmal Mfg. & Marketing Co.: Orthppaedic appliances- Support bandage_ Rehabilitation Aid is classifiable under heading  9021.

1999(06)LCX0158: Ranutrol Ltd.: Temperature Bellows meant for industrial pressure controller are classifiable under sub-heading 9032 90.

1999(06)LCX0154: Cine Land: Sound reproducers- supporting sub-systems functioning only in conjunction with cinematographic projector are classifiable under sub-heading 9007 92.

1999(04)LCX0197: Switzer Instruments Ltd.: Pressure Transducers (Censor) being component part of transducers classifiable under heading 9026.

1999(03)LCX0147: Hindustan Petroleum Corpn. Ltd.: Arithmetical control card, memory card, HF bus control card are classifiable under sub-heading 9032 90.

1999(02)LCX0073: Hindalco Industries Ltd.: Integrated powder diffractometer basic operation system is classifiable under heading 9030.

1999(02)LCX0020: X-Ray Diagnostic Centre: Image Intensifier system with video camera and monitor is classifiable under sub-heading 9022 90.

1999(01)LCX0125 : Electroequip: Intelligent ionization smoke detectors  are classifiable under sub-heading 9027 10. 

1998(11)LCX0147: Reliance Industries Ltd.: Radar level gauges classifiable under heading 9026.

1998(11)LCX0127: Eacom’s Controls (India) Limited: Convertors are used for converting electrical energy to pneumatic energy classifiable under heading 9032.

1998(09)LCX0181: Goodyear India Ltd.: Ozone aging tester is classifiable under sub heading  9027 80.

1998(08)LCX0131: Hindustan Prakashan Trust: Photopolymer plate Making System(Plate Maker) used for preparing printing plates is classifiable under sub-heading 9010 20.

1998(08)LCX0115: Mahindra Engg. & Chem. Products Ltd.: Oscillating disc  Rheometers (ODR) mainly used for checking/measuring of viscosity is classifiable under heading 9027.

1998(07)LCX0306: S.P.I.C. LTD.: Polishing kit is necessary for efficient functioning of the spectrometer and hence it is classifiable under heading 9027.

1998(06)LCX0233: Taru Lalvani Engg. Pvt. Ltd.: Meter register uses as accessories with the flow meter is classifiable under heading 9029.

1998(06)LCX0214: Chemilab Corpn.: Certified reference materials for spectrometers (accessories for spectrometers) are classifiable under sub-heading 9027 30.
 

1998(06)LCX0055: Becton Dickinson: Destruclip is classifiable under sub-heading 9018 90.

1998(05)LCX0124: Cinecita Private Ltd.: Reflectors (Components of 35 mm Cinematographic equipments) are classifiable under heading 9070.

1998(04)LCX0059: Versa Publications Ltd.: Automatic Plate Processor is classifiable under heading 9010.

1998(03)LCX0006: Sunshine General Industries: Haemometer  is classifiable under sub-heading 9027 80.

1998(01)LCX0205: Cinerama Pvt. Ltd.: Super Prominar Lenses are classifiable under sub-heading 9002 11.
 

1997(12)LCX0241: Gujarat State Fertilisers Company Ltd.: Hydraulic cylinder is classifiable under chapter 90.

1997(12)LCX0241: Gujarat State Fertilisers Company Ltd.: TV set and camera not being essential parts of microscope, therefore Microscope, Camera system and CCTV are classifiable under sub-headings 9011 20, 9066 59 and 8528 10.

1997(12)LCX0125: Colorscans Pvt. Ltd.: Chromograph DC-380 Colour Scanner is a photographic camera used for preparation of printing plates and is classifiable under heading 9006.

1997(10)LCX0130: Chemilab Corporation: Accessories for spectrometers, not in the nature of laboratory chemical are classifiable under sub-heading 9027 30.

1997(10)LCX0048: Modi Xerox Limited: Semi Automatic Document Handle (RX Copier parts-Rear cover) is classifiable under heading 9009.

1997(08)LCX0192 : New Electronics Industries Ltd.: Load Cells are classifiable under  heading 9031.

1997(08)LCX0153: Cinetekk: Reflectors for cinematographic projectors being part of cinematographic projectors, are classifiable under heading 9007.

1997(08)LCX0078: Indian Organic Chemicals: Differential Pressure Indicator suitable for wider variety of applications and not part of machinery classifiable under heading 9026.

1997(08)LCX0020: Hindustan Lever Limited: Temperature Pressure Transducers are classifiable heading 9024(1).

1997(03)LCX0177 : Indian Organic Chemicals Ltd.: Liquid Meter  is classifiable under sub heading 9028 20.

1997(03)LCX0119: Gujarat State Fertilizers Co. Ltd.: Analyser – bearing Analyser BEA-52 measures lubrication and mechanical condition in ball and roller bearings is classifiable under heading 9028(4). 

1997(02)LCX0172: Larsen & Toubro Ltd: Welding simulator designed for training purpose is classifiable under 9021.

1997(01)LCX0264: Royal Opticians : Metal Temples of Spectacles Frames is classifiable under sub-heading 9033 19.

1997(01)LCX0118: Apollo Tyres Ltd: Differential and Ratio Tachometers are classifiable under sub-heading 9029 20.

1997(01)LCX0016: PMT Machine Tool Automatic Ltd.: Simulators designed for demonstration purpose for educational needs/training of workmen etc. is classifiable under heading 9023.

1996(11)LCX0109: Cimmco Ltd.: Flow Meter accessories are classifiable under heading 9031.

1996(11)LCX0084 : C.K.Enterprises: Cinematographic Projector Lens are classifiable under  heading 9806.

1996(11)LCX0062: Asia Engineering Co.: Smoke detectors (Sensor) is not fire alarm itself and hence classifiable under sub-heading 9027 80.

1996(07)LCX0049: searle (India) Ltd.: ‘Gas Chromatography Software’ supplied along with the ‘Mass Chromatograph’ being an integral part of it, is classifiable under sub-heading 9027 90.

1995(04)LCX0126: Hindustan Aluminium Corporation Ltd.: Templates, not used either for measuring, checking or controlling the flow, depth or pressure of liquids or gases nor for controlling temperature are not classifiable under heading 9024.
 

1995(02)LCX0149: Mukesh Engineering Industries: Speed Regulators DC Drive is classifiable under sub-heading 9032 80.

1995(02)LCX0127: Prosoya Industries Ltd.: Bio Health Heater is classifiable under sub-heading  9018 90.
 

1994(09)LCX0102: Moorco (India) Ltd.: Parts of Flow meter is classifiable under heading 9024.

1994(05)LCX0033: Asea Brown Boveri Ltd.: Capacitance Bridge is a portable fault detection equipment or testing instrument and is classifiable under heading 9030.

1994(03)LCX0019: Chemilab Corporation: Densitometer TLC Aluminium Sheets Silica Gel having an essential character of a part of Chromatograph is classifiable under sub-heading 9027 20.

1993(04)LCX0018.: Mahavir Spg. Mills: Digital Testing and analysing installation is classifiable under sub-heading 9031.

1988(10)LCX0001: Bhel: Flame sensing system and its component parts classifiable under Heading 9028 (4) read with 9025(1) and not under heading 8517.
 

1988(08)LCX0001: Bharat Heavy Electrical Ltd.: Kit Colour Port Repair is classifiable under heading 9029 read with 9024.
 

1988(02)LCX0038: Motor Industries Co. Ltd.: Measuring head classifiable under Heading 9028(4) read with Heading 9016(1) and not under heading 8445/48
 

1987(10)LCX0045: All India Radio: Microphone cartridge is classifiable under chapter 90.

1987(08)LCX0098: Ranutrol Pvt. Ltd.: The calibration and testing equipment imported is classifiable as test benches under sub-heading 9031 20.
 

1983(06)LCX0039: Indian Telephone Industries Ltd.: Plug-in-unit liable to duty under heading 9029 read with heading 9028(1).
 

Advance Rulings

2018(05)LCX0075(AAR): Gopal Gireesh, Veena Chemicals: Implants for joint replacements classifiable under 90213100 covered under Sl No. E(9) of List 3 of Entry 257 of Schedule I of N/N 01/2017 CT(R) taxable @ 5%.

2020(08)LCX0146(AAR): Medi Waves Inc: Stadiometer and Infantometer are medical instrument used exclusively for clinical and medical experimental purposes and are not scale rods or divided scales of general nature and hence classifiable under 9018 90 19 (other category) taxable @12%

2021(02)LCX0275(AAAR): Shivani Scientific Industries Pvt. Ltd.: Micromanipulator system classifiable under 9018 taxable @ 12% vide Entry 218 of Schedule-II of N/N 01/2017-CT(R)

2022(08)LCX0020(AAR): Sivantos India Pvt. Ltd: Parts & accessories of hearing aids are classifiable under 9021 9010 taxable @ 18% vide entry 453 of Schedule III to N/N 1/2017-CT(R)