2003 (8) TMI 281

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....r, Member (T)]. - The question for consideration in this appeal is whether the appellant was entitled to the benefit of the exemption contained in Notification 208/81 in respect of the freeze dryer imported by it. In the order impugned in this appeal, the Commissioner (Appeals) has confirmed the decision of the Assistant Commissioner denying the benefit of the exemption on the ground that the go....

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....tor General, Health Services, New Delhi. The Commissioner (Appeals) has rejected the certificate on the ground that it does not conform to the requirement contained in the Notification. On a reading of the certificate, we are of the view that he is right. The certificate does not state that the lyophiliser, which is another name for the freeze dryer, imported by the appellant is itself a life savi....