2000 (8) TMI 339

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....e Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Wipro GE Medical Systems Ltd., Bangalore, the matter relates to the duty liability in respect of the parts and accessories of medical equipment. The medical equipment as such was covered by the Notification No. 116/88-C.E., dated 1-3-1988, as amended, but the parts and accessories were not so covered. The diffe....

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.... it was considered necessary, accessories were specifically mentioned under different serial numbers. For example, against serial No. 111 cobalt teletherapy units and accessories were mentioned. Similarly, accessories have been specifically mentioned against Serial Nos. 114, 115, 116 and 117 of the Table. 4. The appellants have not contested the demand on merits. 5.  As regards the....