https://www.taxtmi.com/caselaws?id=332627 Operation theatre lights specially designed for exclusive use in surgical settings, with shadowless illumination, heat diffusion, colour correction and controlled positioning, were treated as medical and surgical apparatus rather than ordinary lamps or lighting fittings. On that basis, heading 9018 was applied instead of heading 9405, and the exemption for medical equipment under Notification No. 10/2003 was held admissible. The Department's challenge to the classification and denial of exemption was rejected, and the classification adopted by the Commissioner (Appeals) was upheld. en-us Thu, 08 Sep 2016 00:00:00 +0530 Fri, 17 Feb 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332627 Operation theatre lights specially designed for exclusive use in surgical settings, with shadowless illumination, heat diffusion, colour correction and controlled positioning, were treated as medical and surgical apparatus rather than ordinary lamps or lighting fittings. On that basis, heading 9018 was applied instead of heading 9405, and the exemption for medical equipment under Notification No. 10/2003 was held admissible. The Department's challenge to the classification and denial of exemption was rejected, and the classification adopted by the Commissioner (Appeals) was upheld. Case-Laws Central Excise Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332627