Accessories Compatible With Machines Across Multiple Tariff Headings Fall Under Residuary CTH 9033: Supreme Court

The Supreme Court, in a judgment delivered by a bench comprising Justice Sanjay Kumar and Justice Sanjeev Sachdeva, held that imported accessories usable with diagnostic machines falling under multiple distinct tariff headings cannot be classified under Customs Tariff Heading (CTH) 9018 as diagnostic apparatus. Instead, such items must be classified under the residuary CTH 9033

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