2006 (6) TMI 286

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....fications and, eventually, the provisional assessment was finalized as such in Order-in-Original No. 1309/2002, dated 23-12-2002. Aggrieved by the said order, the assessee preferred an appeal to the Commissioner (Appeals) and the same was allowed. Hence the present appeal of the department. 2. Having examined the records and heard both sides, we find that "Image Intensifier" mentioned as Item No. 72 in List No. 37 appended to Sl.No. 363 of the Table annexed to Notification No. 21/2002-Cus. was eligible for the benefit under the Notification. Admittedly, what was imported by the respondents was an "Image Intensifier System" consisting of (1) X-Ray Tube, (2) Image Intensifier Tube, (3) Generator and (4) Monitor. Ld. Commissioner (Appeal....

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....lt is also clear from the discussion done by the original authority in its order. Against this backdrop, we have perused the invoice in our endeavour to get at the correct meaning of "Image Intensifier". The entry at Sl.No. 363 of the Table annexed to the Notification reads as under :- S.No. Chapter or Heading No. or Sub-Heading No. Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 363 90 or any other chapter The following goods, namely :- (A) Medical equipment (excluding Foley Baloon Catheters) and other goods specified in List 37; 5% Nil -- (B) Accessories of the medical equipment at (A) above; 5% Nil -- (C) Parts required for the manufacture, and spare parts required for....