Supreme Court of India

M/S CARESTREAM HEALTH INDIA PVT. LTD. versus COMMISSIONER OF CUSTOMS

2026 INSC 837

Case number
CIVIL APPEAL No. 3440/2025
Judgment date
2026-08-12
Petitioner / appellant
M/S CARESTREAM HEALTH INDIA PVT. LTD.
Respondent
COMMISSIONER OF CUSTOMS
Neutral citation
2026 INSC 837
Other citation
[2026] 8 S.C.R. 564
CNR
ESCR010002782026
Bench / judges
SANJAY KUMAR, SANJEEV SACHDEVA
Author judge
SANJAY KUMAR
Bench size
2 Judges
Disposal nature
Dismissed
Judgment year
2026

Issue for consideration

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.

Headnote excerpt

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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