2015 (1) TMI 839

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....Adv. For the Respondent : Shri Senthil Nathan, Dy. Comm. (DR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. 632 (Gr.VB)/2011 (JNCH)/IMP 549 dated 24/11/2011 passed by Commissioner of Customs (Appeals), Mumbai-II. Vide the impugned order, the learned lower appellate authority has held that Imaging Plate, IP Cassettes and FCR Capsula imported b....

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....the benefit of Notification No. 21/2002-Cus dated 01/03/2002. In the said order it was further held that FCR Capsula X merits classification under CTH 90229090/90221490 and is not eligible for the benefit of aforesaid exemption. It is, therefore, prayed that benefit of Notification No. 21/2002-Cus dated 01/03/2002 be extended to Imaging Plates and IP cassette and duty demand to this extent be set ....

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....d electron energies. When the IP is then transported through the scanner, the scanning laser beam causes the electrons to relax to lower energy levels, emitting light that is detected by a photo-multiplier tube, which is clocked at a specific resolution or pixel capture frequency, this signal then being converted to an electronic signal and significantly amplified. The electronic signal is then qu....

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....es not appear to be correct for the reason that all photographic plates and film in the flat, sensitized, unexposed, of any material fall under CTH 3701. The benefit of exemption under Notification No. 21/2002-Cum dated 01/03/2002 would still be available as serial no. 357B covers accessories of goods required for medical, surgical, dental or veterinary use, falling under Chapter 90 or any other c....