2005 (9) TMI 438

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....ar, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  There are two applications, both by the respondents. One of these applications seeks change of the respondents name in the cause title of the Appeal Memorandum, from M/s. South India Drugs and Devices Pvt. Ltd. to M/s. SIDD Life Sciences Pvt. Ltd. This application is accompanied by a certificate from the Assista....

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....in the case of Olympic Pharmacare Pvt. Ltd. (supra), it was held that the benefit of Notification No. 16/2000-Cus. was available to 'ventilator tubing to connect ventilator to patient in operation theatre', found to be an accessory to respirator or ventilator. The item considered in that case was classified under Heading 90.18 of the first Schedule to the Customs Tariff Act. On a perusal of the ab....