2005 (9) TMI 350

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....handran, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The respondents had imported "micro pipettes" and filed a Bill of Entry for clearance of the goods duty-free under Customs Notification No. 23/98. The accessories of medical equipments specified in List 22 appended to the above Notification were exempt from payment of basic Customs Duty and Additional Customs Dut....

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....y were supplied along with Auto Analyser as evidenced by the purchase order, invoices etc. On this basis, it was held that the benefit of exemption under the Notification was available to the imported goods. In the present appeal, the Revenue is aggrieved by the decision of the Commissioner (Appeals). 2. After examining the records and hearing both sides, we find that the Revenue has chall....

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....ng with Auto Analyser as evidenced by purchase order, invoices etc. This finding of the Commissioner (Appeals) has not been rebutted by the appellant. Hence we have to proceed on the basis that the pipettes were supplied along with Auto Analyser and, therefore, they were to be considered as "accessories" for Auto Analyser. Obviously, the requirements under the Accessories (Condition) Rules, 1963 w....