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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Dismissal of Duty Liability Appeal by Wipro GE on Medical Equipment Parts</h1> The appeal by M/s. Wipro GE Medical Systems Ltd. regarding duty liability for medical equipment parts and accessories was dismissed. The demand for a ... Medical equipment, parts and accessories not covered by Notification No. 116/88-C.E. The appeal by M/s. Wipro GE Medical Systems Ltd. was related to duty liability for parts and accessories of medical equipment. Differential duty of Rs. 4,421 was demanded and confirmed. The appellants' plea about past period demand was rejected. The case was not transferred and was dealt with on merits. The retrospective amendment to Section 11A of the Central Excise Act validated show cause notices, so the appeal was rejected.

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