1998 (12) TMI 192

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....ent. [Order per : Lajja Ram, Member (T)]. -  M/s. Bright Opticals & Scientific Instruments Pvt. Ltd. imported programmers for Pace Maker (Time Switches). The goods were classified under Heading No. 91.07 of the Customs Tariff. The goods were cleared out of customs charge. Subsequently, the importers lodged a refund claim on the ground that the goods in question were eligible to the bene....

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....al with the matter on merits after hearing ld. SDR, Shri D.S. Negi . 3. Shri D.S. Negi, SDR referred to the grounds of appeal and submitted that the goods imported were Electronic Items - Programmer for Pace Maker (Time Switches) and were correctly classifiable under Chapter Heading No. 91 of the Customs Tariff. At no stage, the appellants have challenged the classification under Chapter 9....

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....e goods had been imported for use with a Pace Maker. 5.Under Notification No. 30/88-Cus., dated 1-3-1988, specified goods falling within Chapters 84, 85, 90 and 98 of the Customs Tariff were eligible for the concessional rate of duty. The ld. Collector of Customs had extended the benefit as applicable to light sensitive time switches for street light controls. It is clear from the Order of the ....