Supreme Court Clarifies Customs Classification of Multi-Use Accessories Under Chapter 90
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Case: M/S. CARESTREAM HEALTH INDIA PVT. LTD. v. COMMISSIONER OF CUSTOMS
Court: Supreme Court of India
Date: 12-08-2026
Law: Customs Act, Customs Tariff Act.
Highlights of the Judgment:
- Detailed interpretation of Chapter 90 Note 2(b) and Rule 2(c) of the Customs Tariff Act, 1975, regarding classification of multi-use accessories.
- Analysis of whether a laser imager with no independent diagnostic capability qualifies as a diagnostic apparatus under CTH 9018 or an unspecified accessory under CTH 9033.
- Application of the principle that accessories compatible with machines across different tariff headings cannot attract Rule 2(b).
- Supreme Court precedent on the definition and legal scope of an accessory in industrial and medical apparatus contexts.