1999 (5) TMI 203

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....Member (T)]. - This appeal is against the Order-in-Appeal No. C.Cus. 1231/98, dated 2-12-1998 passed by the Collector (Appeals) wherein Customs duty exemption under Notification No. 65/88-Cus. has been disallowed on the Treadmill imported by the appellant after ordering assessment thereon under Chapter 95.06. The reason given in the impugned order is that Treadmill is not a computerised one and ....

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....tory. 3. Heard Smt. Aruna N. Gupta, learned DR who submits that the equipment is basically used for general exercise relating to physical toning up of the body and therefore, is not a medical equipment and she referred to the various certificates relied upon by the original authority in the Order-in- Original to the effect that this is not a medical diagnostic equipment. 4. We have con....

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....al mode and (c) Microprocessor is fed with pre-programmed course of the operation to provide the user with proper choice as per his requirement. 5. We find that since the notification exempts computerised treadmill and since the equipment imported functions only with the help of the in-built microprocessor which is also being pre-programmed, therefore, the treadmill imported is clearly ....