ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 28.07.2025
CESTAT Chennai Grants MRI Accessory Exemption to Philips India
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Chennai, recently delivered a significant judgment in the case of M/s Philips India Limited vs. β The Commissioner of Customs (Air Cargo). β This case revolved around the classification and eligibility for customs duty exemptions of the Sonalleve MR HIFU KIT, a specialized medical device used in conjunction with MRI machines. β The ruling not only clarified the classification of the product but also reinforced the importance of adhering to the scope of Show Cause Notices in customs proceedings.
Case Background
M/s Philips India Limited had imported the Sonalleve MR HIFU KIT, declaring it as an accessory to MRI machines under Customs Tariff Heading (CTH) 9018 13 00. β The company claimed concessional rates of Basic Customs Duty (BCD) and Countervailing Duty (CVD) under Notification No. β 21/2002-Cus and Notification No. β 6/2006-CE, respectively. β However, the customs department issued a Show Cause Notice alleging that the imported goods were not accessories to MRI machines and denied the claimed exemptions. β The original authority upheld this view, leading to the confirmation of differential duty along with interest.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chennai
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