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of <h1>Appeals Allowed: Goods not Exempt for Street Lighting Controls</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeals by M/s. Bright Opticals & Scientific Instruments Pvt. Ltd. regarding the classification of ... Classification The Appellate Tribunal CEGAT, New Delhi allowed the appeals by M/s. Bright Opticals & Scientific Instruments Pvt. Ltd. regarding the classification of imported programmers for Pace Maker (Time Switches). The goods were found not eligible for exemption under Notification No. 30/88-Cus as they were meant for use with a Pace Maker, not for street lighting controls. The appeals were allowed, disagreeing with the Collector of Customs' classification.
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