2005 (11) TMI 357

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....dent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal filed by the Revenue against the Order-in-Appeal No. 153/2003-Cus., dated 11-4-2003 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The brief facts of the case are as follows :- The Respondents imported Black & White Thermal Printers for medical use. Initially the importer/respondents did not claim ....

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....missioner (Appeals). The Commissioner (Appeals) passed the impugned order. In the impugned order, he has set aside the Order in Original and allowed the respondent's appeal. The Revenue has filed this appeal against the impugned order on the ground that the claim is hit by bar of unjust enrichment. 3. Shri K. Samba Reddy, learned JDR appeared for the Revenue and none appeared for the Respo....

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....inding that the imported equipment is specifically designed for medical diagnostic equipment such as ultra sound scanner systems and provides detailed black & white images in four seconds. He held that the equipment can be treated as an accessory to ultra sound scanner systems and would be entitled for customs duty exemption. In our view the finding of the Commissioner (Appeals) on the entitlement....