2016 (2) TMI 356

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....r : Shri Veerabadra Reddy, JC (AR) For the Respondent : Shri Ajay Kumar Gupta, Consultant ORDER PER R. PERIASAMI Revenue filed appeal against Commissioner(Appeals) order dt. 14.2.2015 with application for stay of operation of the order. Since the appeal is of the year 2005, we consider it appropriate to take up the appeal itself for disposal. Appeal is taken up for hearing after disposing the ....

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....emption notification. Aggrieved by this, Revenue filed the present appeal. 3. Heard both sides. Ld. A.R submits that the imported equipment is a Wireless Gastro Endoscopy functioning based on the capsule containing video camera which is tracked by wireless whereas the notification allows only for fibre optic. He relies the following decisions :  (1) CCE New Delhi Vs Hari Chand Shri Gopal-2....

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.... 82 of the List 37. Both the entries are one but still retained both Fibroptic Flexible Oesophago Gastroscope. He submits that as per the changed notification it allows "Video Oesophago Gastroscope". The video can be either fibre or without wireless. He also submits that Commissioner (Appeals) has given a clear finding at page 5 and dealt the issue in detail. 5. After hearing both sides, we find ....

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.... is reproduced as under :- "(82) Fibre optic endoscopes, including, Paediatric resectoscope/audit resectoscope, Peritoneoscopes, Arthoscope, Microlaryngoscope, Fibreoptic Flexible Laryngo Brochoscope, Video Laryngo Brochoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago Gastroscope." 6. As seen from the above, it covers both "Fibreoptic Flexible Oesophago Gastros....