2004 (3) TMI 566

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.... SDR and Shri H.C. Verma, JDR, for the Appellant. Shri K.K. Anand, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in these two appeals, arising out of two Orders-in-Appeal, is whether M/s. Johri Digital Health Care Ltd. are eligible to avail the benefit of exemption Notification No. 21/2002-Cus. 2. Mrs. Charul Barnwal, learned S.D.R, sub....

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....ssembly or assembly that contributes to the efficiency or effectiveness of a piece of equipment without changing its basic functions; that the respondents, in their letter dated 8-5-2003, mentioned that the impugned goods are parts of their equipment while in their subsequent letter dated 19-5-2003, they have claimed that the impugned goods are used as accessories of the medical equipment and with....

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....to Neuro Stimulation System; that these items are accessories to the medical equipment; that medical equipment and accessories, thereof, attracted concessional rate of duty under Sl. No. 363 of Notification No. 21/2002-Cus. whether they fall under Chapter 90 or any other Chapter of the Customs Tariff; that even if the impugned goods are classified under Chapter 85, benefit of Notification cannot b....