2004 (7) TMI 454

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...., for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. These appeals filed by the appellant against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 17/2001-Cus., dt. 1-3-01 was denied. 2. The appellants are engaged in the manufacture of CAPD Fluid and they were importing the Parts and Accessories. The appellant claim....

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....ect of accessories and parts of the medical equipment and other goods covered under the notification cannot be denied. 4. For ready reference the relevant portion of the Notification No. 17/01-Cus. is reproduced below : "In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in ....

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.... in excess of the rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table : Provided that nothing contained in this notification shall apply to the goods specified against S. Nos. 238, 239, 240, 241....