2009 (12) TMI 791 - AT - Customs

Summary

The Appellate Tribunal CESTAT CHENNAI upheld the lower appellate authority's decision to allow duty exemption for spare parts imported for a CT scanner under Central Excise Notification No. 6/2002. The exemption from additional customs duty was disallowed. The impugned goods, classified as inverter/high voltage generator for CT scanner, were considered exempt from additional duty based on their classification under CTH 90.22 and design for a radiological apparatus. The appeal filed by the Revenue was rejected.