2006 (12) TMI 322

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....er, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The short question arising for consideration in this case is whether the plastic tubings of medical grade in running length can be treated as accessory of oxygenator (a medical equipment). The respondents had imported PVC tubing, declared as "arterial venous tubing" on spools, and had filed a Bill of Entry claiming the benefit of ....

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....ory to oxygenators. They could be used as such accessory after being cut to requisite lengths. Hence, according to learned SDR, the benefit of the Notification was not admissible to the respondents. On the other hand, the authorized representative of the respondents claimed support from the Tribunal's decision in Olympic Pharmacare Pvt. Ltd. v. Commissioner [2001 (134) E.L.T. 696 (Tri.-Del.)], whe....