2008 (8) TMI 320

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....s, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].- Heard both sides. One of these Appeals has been filed by the Appellant assessee and the other has been filed by the Department against orders passed by the lower appellate Authority. In one of the orders of the lower appellate Authority the impugned goods has been classified under he....

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....ed by the Department till 5-1-1987. The dispute has been raised only afterwards. He states that the apparatus actually consists of Infra-red lamps manufactured by the Appellants themselves as well as by other assesses on which duty is first paid under sub-Heading 8539.90 and then such lamps are used for manufacturing Infraphil - HL 4307 which consists of Infra-red Lamps as well as other items such....

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.... they are classifiable under sub-Heading 8539.90. He has, however, no answer to the query from the Bench that when impugned goods are being manufactured using duty paid Infra-red Lamps falling under the very same Heading 8539.90 and when the resultant apparatus is nothing but Infra-red Lamps and there is no change in the nature and character of the goods, how can the Department charge duty on the ....

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....approval of the Department was prevailing for over a decade prior to 5-1-1987. Since the impugned goods are of the nature of instruments and appliances used for medical purposes and the Aluminum Casing over the Infra-red Lamps assists directing the Infra-red radiation for focusing of such radiation on to the parts of the body under treatment, the same justifies to be classified under Heading 90.18....