2010 (2) TMI 530

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..... Notification No. 60/95-C.E., as the Notification grants exemption to Nebulised Humidifier which is medical equipment. Held that – both authorities below after going through evidence on record held that impugned items are medical flow meter. Benefit of notification available. - E/EDM/148/2006 - A-92/KOL/2010, - Dated:- 9-2-2010 - S/Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) .....

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..... ds described the item as flow-meter only. Hence, the goods in question are not entitled for the benefit of the Notification No. 60/95-C.E., as the Notification grants exemption to Nebulised Humidifier which is medical equipment. 3. The Respondents submitted that the goods in question are used for medical purposes. The goods in question are medical equipments and the same are entitled for the ben .....

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..... s Mediflow BPC Oxy Flow Meter. Therefore, the impugned Order is rightly passed. 4. We find that the goods in question are not an ordinary flow-meter and as per the invoice produced by the Respondent, the same is not sold as flow-meter. The goods are sold as Mediflow BPC Oxy Flow Meter. Further, we find that both the Authorities below after going through the evidence on record held that the goods .....

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