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2023 (5) TMI 615 - AT - CustomsClassification of imported goods - operation Theatre Lights - to be classified under Chapter Heading 9405 or under Chapter Heading 9018.00? - HELD THAT - In respect of the same product the Tribunal in the case of CCE, DELHI VERSUS M/S COGNATE INDIA 2016 (9) TMI 888 - CESTAT NEW DELHI has held that we are in agreement with the lower authority that these lamps are specially designed and made to be used only in operation theatres. We also found that the reliance placed by the Commissioner (Appeals) on the observation of Hon ble Supreme Court in the case of M/s Metagraph (P) Ltd. vs. CCE 1996 (11) TMI 68 - SUPREME COURT OF INDIA is appropriate. Therefore, they are appropriately classified under CETH 9018.00. The issue has been decided by the Coordinate bench - Respectively following the decision of coordinate bench, appeal filed by Revenue is dismissed.
Issues:
The appeal involves a dispute over the classification of operation Theatre Light under Chapter Heading 9405 or 9018.00. Summary: The appellant, Sal Hospital & Medical Institute, imported operation Theatre Lights and sought classification under Chapter Heading 9018.00, while the revenue sought to classify them under Chapter Heading 9405. The Order-In-Original highlighted technical details showing the lights were designed for surgical functions, with features like shadow-free illumination and color correction. The Tribunal referenced a similar case involving operation theatre lights, where it was held that such lights are specialized surgical equipment falling under Heading No. 90.18 of the CET, not to be classified as spotlights under Heading No. 9405. The Tribunal agreed with the lower authority that these lights are specifically designed for operation theatres and dismissed the appeal filed by the revenue based on the precedent set by the Coordinate bench. In conclusion, the Tribunal upheld the classification of operation Theatre Lights under Heading No. 90.18 of the CET, affirming that they are specialized surgical equipment designed for use in operation theatres and not to be considered as spotlights. The appeal filed by the revenue was dismissed in line with the decision of the Coordinate bench.
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