2015 (3) TMI 198

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....ORDER Per: Pradip Kumar Das: The applicant imported CRMD 4.1 cassette and plate inside and classified under CTH 90229090 and claimed benefit of Exemption Notification No.21/2002-Cus., dated 01.03.2002. According to the department, it would be classified under CTH 370110. Thus, there is a demand of duty of Rs. 8,36,134/- along with interest. 2. After hearing both sides and on perusal of th....

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....Chapter 90 parts and accessories if suitable for use covered under the same Chapter. 3. On the other hand, the learned Authorised Representative submits that in this case, the applicant uses the imported goods as X-ray plate to put up in the X-ray machine. He further submits that there is no dispute that in earlier machines they were taking only one copy by using one X-ray plate. But, now they ....