2012 (2) TMI 628

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....eal in respect of four of the items. The main contention of the department is that the description of these items given in the bill of entry does not entirely tally with the description given in the respective notifications. However, we find that the lower appellate authority has gone into this question and he has given a categorical finding that functionally the impugned goods are the same as listed in the respective notifications. The use and other details of these four equipments have also been further elaborated in the written submission filed on behalf of the respondents as follows :- Litho Tripter with all accessories - B.E. No. 029741/17-8-89 The goods imported is Litho Tripter with all accessories classifiable under 9018 90. D....

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.... Hence duty due is only Rs. 2,69,080/- and not Rs. 9,62,466/-. Exemption under this notification is denied on the ground that only 'cryostat' is covered under the notification. The respondent submits that the term 'cryostat' is an engineering term meaning an apparatus used to maintain constant low temperature. 'Cryostat' is thus a general term and there is no medical equipment as 'cryostat' and the exemption is intended only for "cryostat tissue embedding systems". The respondent imported 'Central Monitoring system with accessories' classifiable under 9018 90. The department has demanded duty at 60%+50%+15%+5%. However in terms of Serial No. 124 of Notification 65/88-Cus. read with Notification 106/89-Cus. 'Multi-channel central monit....