2006 (4) TMI 412

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....m) and claimed concessional rate of duty at 5% vide Notification No. 21/2002-Cus., dated 1-3-2002 Sl. No. 363. Revenue was of the view that the exemption Notification is not available for the impugned items and therefore, the goods were cleared at full rate of duty. The appellants paid duty under protest and requested for a speaking order. The Original Authority after going through the technical literature came to the conclusion that the impugned goods are not entitled for the benefit of the Notification. Therefore, the appellants approached the Commissioner (A). The Commissioner (A) upheld the order of the Original Authority, hence, the appellants have come before this Tribunal for relief. 3. Shri Rajesh C. Kumar, Advocate appeared....

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....f exemeption Notification. (vi)   He relied on the following case laws. (a)      Titan Watches Ltd. v. UOI - 1994 (69) E.L.T. 22 (Mad.) (b)      Jupiter Radios v. CCE - 1995 (78) E.L.T. 365 (c)      Sanghi Synthetics Pvt. Ltd.  v. CCE - 1996 (82) E.L.T. 238. (d)     Escorts Limited v. CCE - 1990 (47) E.L.T. 68. 5. The learned SDR reiterates the Orders of the lower authorities. 6. We have gone through the records of the case carefully. The relevant Entry No. 64 in List 37 of the Notification reads as follows "Cardiac and Vascular Angiography System including Digital substraction Angiography". The appell....

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....performs Angiography by a gantry rotating around the patient at high speed (Which facilitates chasing of the flow of contrast agent) and obtaining multiple slices ("tomo" means slice) of the anatomy using the X-Rays and multiple row digital detectors after injecting the contrast agent. The entire angiography procedure is performed in a multi-slice CT Scanner in less than a minute compared to 20-30 minutes on a conventional angiography system and is less painful. The angiography procedure in a multi-slice CT Scanner as well as in a conventional angiography system is the same, i.e., radio-opaque contrast is injected into the body and its flow in blood vessel is traced using X-Rays. The high-speed Multi-Slice feature of a CT Scanner are ....