2004 (1) TMI 406

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....Member (J), (Oral)]. -  The Revenue is aggrieved with the Order-in-Appeal No. C3/422/98-Air, dated 6-1-1999. The ld. Commissioner (Appeals) in the impugned order has accepted the import of screen with CCD camera is meant for fitting with synoscopy and the same is eligible for benefit of notification No. 23/98. He has examined the catalogue and also examined the six certificates issued by ENT....

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....who reiterated the departmental view. 4. We have considered the submissions and notice that the Commissioner (Appeals) has decided the issue in the light of the catalogue and the six certificates issued by the ENT specialists and also the certificate issued by Kilpauk Medical College Hospital, Chennai and Rajaji Government Hospital, Madurai. All these evidences clearly show that the imported....