This Court in Commissioner of Customs, New Delhi v. C-Net Communication (India) (Pvt.) Ltd. classified a signal decoder by the test of the function it achieves in the use of the main apparatus — does that test assist an importer seeking to classify a laser imager as diagnostic apparatus rather than an accessory?

No. Applying that function test, the laser imager does not aid in or augment the performance of the medical equipment from which it receives inputs; the equipment carrying out the diagnostic function is complete in itself, and the laser imager plays only the ancillary function of transferring such inputs onto film.

Customs Tariff Act, 1975 — CTH 9018 90 19 — CTH 9033 00 00 — Chapter 90, Note 2 — Rule 2(b) — Rule 2(c) — Accessory — Solely or principally — Customs Tariff Act, 1975 — CTH 9018 90 19 — Diagnostic apparatus — Accessory, not apparatus — Held: The laser imager has no diagnostic skill or capability of its own and must necessarily receive inputs from diagnostic equipment to carry out its function of printing films; it is, therefore, an accessory to such equipment and cannot be classified under CTH 9018 90 19 as a diagnostic apparatus in its own right. (¶8, 9) Customs Tariff Act, 1975 — Chapter 90, Note 2(b) — Solely or principally — Different tariff headings — Held further: Rule 2(b) applies only where an accessory is suitable for use solely or principally with machines of a particular tariff heading; since the laser imagers are compatible with machines falling under both CTH 9018 and CTH 9022, Rule 2(b) cannot apply and residuary CTH 9033 00 00 alone is attracted under Rule 2(c). (¶16, 17) Customs Tariff Act, 1975 — CTH 9033 00 00 — Appeal dismissed — Held further: The interpretation placed upon Rule 2(b) by the Tribunal was valid and correct, and the appeal against classification of the laser imagers under residuary CTH 9033 00 00 was bereft of merit and dismissed. (¶18, 19)

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