https://www.taxtmi.com/caselaws?id=112362 The appellant, importing parts and accessories for CAPD Fluid, claimed benefits under Notification No. 17/2001-Cus. The Commissioner (Appeals) denied the benefit, arguing CAPD Fluid is not equipment. The appellant contended that CAPD Fluid falls under the notification exempting medical equipment and goods listed. The court found CAPD Fluid covered by the notification, entitling accessories and parts to a Nil rate of duty. The impugned order was set aside, and the appeals were allowed, granting the appellants consequential relief as per the law. en-us Mon, 19 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 17:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112362 The appellant, importing parts and accessories for CAPD Fluid, claimed benefits under Notification No. 17/2001-Cus. The Commissioner (Appeals) denied the benefit, arguing CAPD Fluid is not equipment. The appellant contended that CAPD Fluid falls under the notification exempting medical equipment and goods listed. The court found CAPD Fluid covered by the notification, entitling accessories and parts to a Nil rate of duty. The impugned order was set aside, and the appeals were allowed, granting the appellants consequential relief as per the law. Case-Laws Customs Mon, 19 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112362