TaxTMI 
TaxTMI 
2023 (1) TMI 1058
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....<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 facts are that M/s Modern Business Equipments &....
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....O 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 under 9022 90 90. The bills of Entry were assessed and besides duties, Health Cess @ 5% was a....
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....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 use for other than medical use to be eligible for exemption. It is further observed that ....
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.... 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 dates, accordingly, these appeals are disposed of after hearing and perusal of records. 7. Havi....