Customs exemption for dental radiography equipment upheld under the digital imaging system notification.

Imported goods were treated as eligible for exemption under Notification No. 23/96-Cus. because, on the facts found, they fell within the description "Digital Imaging System for face X-ray" as equipment made for dental radiography. The lower appellate authority's view was that the notification covered the goods, and no reason was shown to disturb that finding. The exemption was therefore upheld and the departmental appeal was rejected.

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Issues: Whether the imported goods were eligible for exemption under Notification No. 23/96-Cus. dated 02-06-1998 as goods covered by the expression "Digital Imaging System for face X-ray".

Analysis: The lower appellate authority had held that the goods were covered by the notification description because they were made for dental radiography. On the facts found, the order under challenge did not disclose any reason warranting interference.

Conclusion: The exemption under the notification was upheld and the departmental appeal was rejected.

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