InRuling No- CAAR/MUM/ARC/62/2023 -AAR- AAR (Maharashtra) rules that Linear Accelerators merit classification under 9022 1490
Member Samar Nanda [05-09-2023]

Read Order: In Re: Siemens Healthcare Pvt. Ltd.

Chahat Varma

New Delhi, September 15, 2023: The Maharashtra bench of the Authority for Advance Rulings has ruled that Linear Accelerators merit classification under Sub-heading 9022 1490 of the First Schedule to the Customs Tariff Act, 1975.

The bench of Samar Nanda was ruling on a request filed by Siemens Healthcare Pvt. Ltd. (applicant), that imports Linear Accelerators, a medical device, that is used to treat cancer patients.

The Authority noted that Linear Accelerators were medical devices and were used as radiotherapy apparatus. The penetrating power of X-Rays and their destructive effect on certain living tissues were used in the treatment of diseases like cancer.

The Authority held that apparatus based on the use of X-Rays whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus arc, was aptly covered under heading 9022.

The Authority also noted that Linear Accelerators are not specifically covered under any sub heading of CT1I 9022 of Customs Tariff. However, it was held that Linear Accelerators should be classified under the residual entry CTI 90221490.