2010 (2) TMI 530

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....p;                           Shri R.K. Chakraborty, SDR, for the Appellant. Shri B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. 2. Revenue filed this Appeal against the impugned Order passed by the C....

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....sed for medical purposes. The goods in question are medical equipments and the same are entitled for the benefit of the Notification No. 60/95-C.E. It consists of a flow-meter unit attached to the Nebuliser unit with two Nebuliser bottles as a complete package which is used for Nebulising the Medicinal Oxygen Gas which flow through the flow-meter and the Nebuliser is the vital part of the total pa....