Supreme Court · 2026 INSC 837 · Decided 12 August 2026
M/S Carestream Health India PVT. LTD. v. Commissioner of Customs
- Court
- Supreme Court of India
- Citation
- 2026 INSC 837 · [2026] 8 S.C.R. 564
- Case number
- CIVIL APPEAL No. 3440/2025
- Decided
- 12 August 2026
- Bench
- SANJAY KUMAR, SANJEEV SACHDEVA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Issue arose as regards the classification of imported laser imagers for the levy of duty under the Customs Tariff Act, 1975; whether the imported laser imagers are classifiable under Customs Tariff Heading (CTH) 9018 90 19, as claimed by the appellant-importer, or under residuary CTH 9033 00 00 in Chapter 90. Customs Tariff Act, 1975 - Classification of imported laser imagers for levy of duty - Whether the imported laser imagers are classifiable under Customs Tariff Heading (CTH) 9018 90 19, as claimed by the
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