1997 (3) TMI 220

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....the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against order-in-appeal dated 18-5-1990. The appellants imported on CCD colour camera for medical miscroscope with ten wrapped cable adaptor etc. The appellants sought the clearance of the impugned goods by claiming the benefit of exemption Notification No. 144/88 which exempts Surgical Operating Microscope M....

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...., 90 or 98 of First Schedule of Customs Tariff Act, specified in Col. 2 of the table annexed to that Notification. Exemption in other words is available only to such equipment and accessories and parts of such equipment as are specified in Col. 2 of the Notification 144/88, S. No. 35 of the notification under Col. 2 specifies "Surgical Operating Microscope Manual". What is specified in the notific....