2023 (1) TMI 1058

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....INAL ORDER NO. 50069-50070 / 2023<br>Customs<br>MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) None for the Appellant Mr. Gopi Raman, Authorised Representative for the Respondent ORDER The appellant-importer has filed these appeals on the ground that benefit of exemption from health cess under Notification No. 08/2020-Cus have been wrongly refused to them by the courtbelow. 2. The brief fact....

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....and parts thereof classifiable under CTH 9022 of the Customs Tariff Act, 1962 from NAPCO Precision Instruments Co. Ld., Rm 1801-1803 Metro Ctr II, 21 Lamhing Street, Kowloon Bay, Kowloon, Hong Kong. 4. Above mentioned Courier bills of entry were filed by applicant through TNT India Pvt. Ltd.k Delhi Gateway, Room No. 21, 1st Floor, EICI Terminal, IGI Airport, New Delhi-110037 by classifying unde....

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....n under the said notification is available to goods falling under CTH 9022 only, if they are other than those for-medical, surgical or veterinary use. Although, appellant have classified the goods under CTH 9022, but have nowhere declared that they are for use other than medical etc. Even the commercial invoice attached with the appeals do not specify any use of these goods so as to establish the ....

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.... Jewellers Chandigarh, once spectrometer and the other invoices dated 16.11.2020, where one spectrometer is sold to Jain Prakash Rohit Kumar/Khara. It is thus claimed that these spectrometer are used for other than medical use and have been sold to jewellers etc for non-medical use. Accordingly, appellant prayed for allowing their appeals. 6. The appellant have been absent from last several dat....