1997 (6) TMI 218

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..... [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against Order-in-Appeal dated 16-1-1991. The appellants imported Sheath and Obtruator and Examining Bridge, White support Loop and Ball Tip Electrode, Albarran Bridge/DC Fin. and Sheath 26FR STD Beak. They claimed benefit of Notification 65/88 which exempted medical equipment from part of customs duty leviable thereo....

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....es of medical equipment falling under Tariff Heading 90. The benefit is limited to medical equipment, parts/accessories etc. which have been specified in the table annexed to the notification. Since the impugned goods have not been specified in the Table annexed to the Notification, the benefit of concessional rate of duty is not applicable to them. The impugned order is upheld and appeal rejec....

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....In other words, components of goods specified in Notification 65/88 are also exempted from duty. The goods admittedly are parts of cystoscope. Being parts of cystoscope, they would in the alternative get exemption under Notification 66/88, dated 1-3-1988. 6. This in fact is what is pleaded by the appellants in their Appeal-memo where they have prayed that assuming without admitting that th....