2004 (7) TMI 454

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....he Appellant. Smt. K.A. Mishra, SDR, 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....

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.... notification, therefore, the benefit in respect 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 Gov....

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....1) of section 3 of the said Customs Tariff Act, as is 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 ....

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....rts required for the manufac­ture, and spare parts required for the maintenance, of the medical equipment at (A) above. Nil Nil 53 5. Revenue is not disputing with the goods in question manufactured by the appellants are accessories and parts of medical equipment and other goods specified in List 29 and it is covered by the Notification at S. No. 348. 6. The notificati....