2007 (8) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Commissioner (A) has denied the benefit of Notification No. 21/2002-Cus., dated 1-3-2002 which grants benefit of exemption to "Helical/Spiral CT Scanner with Laser Camera and accessories". The appellants had imported one set of GE CT/E dual Spiral Computed Tomography (CT) Scanner System without laser camera and its accessories. The Revenue has denied the benefit solely on the ground that the it....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n granted benefit to "Air Splicer along with ancillary equipment". The Revenue denied the benefit as ancillary equipment had not been imported. The Tribunal held that Air Splicer is a standard item of equipment and it is possible that to make it functional, some other attachments, etc. That is not to say that when 'Air Splicer' itself is imported without these attachments, the benefit of Notificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent "Helical/Spiral CT Scanner" for which the benefit of Notification is extended. The Notification also mentions that the said item can be imported with Laser Camera and accessories. The benefit has been denied as the item has not been imported along with Laser Camera and accessories. This finding is assailed and the Tribunal rulings are relied. The Tribunal rulings as noted supra clearly holds t....