2016 (9) TMI 888

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....presentative (DR) for the appellant Shri Naveen Mullick, Advocate for the Respondent ORDER Per. B. Ravichandran Revenue is in appeal against order dated 28/8/2009 of Commissioner (Appeals), Delhi II. The respondents are engaged in the manufacture of hospital furniture and operation theatre lights. The dispute in the present appeal relates to correct classification of operation theatre ....

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....records. 3. As noted above, the dispute is relating to classification of operation theatre lights. It is the contention of the Department that these lights cannot be considered as medical equipment or apparatus. They are basically lighting system with more features of spot lights. The exemption claimed by the respondent under other medical equipments is not tenable. It is the case of the Depart....

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....g the question of law open 2015 (325) E.L.T. A154 (S.C.). 5. We have perused the impugned order and also the product literature. The observation in the impugned order on the product is as below :- "Light systems has been specifically designed for purpose of operation, purchased by doctors and hospitals, not used for general purpose and therefore should be considered as medical equipmen....

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.... * Halogen Lights for all Minor and Major Operations. * Cool lights that keep patients comfortable and Operating Staff free from fatigue. * Unique, high intensity, cool, colour-corrected, heatless and shadow-less light with easy, finger-touch maneuverability. On a general nature, the features of Spotlight as alleged in the show cause notice are as follows : ....