2002 (1) TMI 549

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal, filed by M/s. Kopran Ltd., the issue involved is whether the benefit of Notification No. 11/97-Cus., dated 1-3-97 is available to the product imported by them. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants imported 4 Analysers M-644 NA/K/CL and filed Bill of Entry dated 23-4-98 and w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny K, CL in the blood of the patient and accordingly it was analyzer for bio-chemical investigation covered by exemption notification; that as per book titled Bio-Chemistry, written by Harold Varley, M.Sc., F.R.C., Sodium Potassium and Chloride together with inorganic ions, particularly magnesium, bicarbonate and phosphate were important constituent body fluids; that the benefit of this notificati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order. She further submitted that the appellants have not challenged the assessment order by way of filing an appeal and accordingly they cannot file a refund claim. She relied upon the decision in the case of CCE v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285 (S.C.)] wherein it was held that in a case where an adjudicating authority has passed an order which is appealable under the statute an....