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of <h1>The SC dismissed the appeal citing negligible tax effect, leaving the legal question unresolved.</h1> The SC dismissed the appeal citing negligible tax effect, leaving the legal question unresolved. - 2015 (325) E.L.T. A154 (SC) Classification of Hospital Operation Theatre Lamps - Tribunal in [2006 (7) TMI 410 - CESTAT, BANGALORE] has classified the goods under CSH 9018.19 as Other Electro Medical Apparatus - Apex Court dismissed the revenue appeal as tax effect involved in the instant appeal is negligible. The Supreme Court dismissed the appeal due to negligible tax effect, leaving the question of law open.
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