1996 (10) TMI 164

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..... venue appeal is directed against order dated 28-3-1989 of Collector of Customs (Appeals). 2. The appellants imported Redi Vac Wound Suction apparatus. These were assessed by Customs Authorities under CTH 9018.39. The appellants claimed assessment under CTH 90.21 read with Customs Notification 311/86. In this appeal, Collector of Customs (Appeals) allowed the appeal holding that the impugned good .....

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..... wing amputations for obliterative arterial disease, by using suction drainage it is possible to dispense with pressure dressings. There is a certificate from Dr. Daraisamy, M.S Ortho certifying that Redi vac wound closure belongs to Orthopaedic appliances. Another certificate from Prof. S. Soondarapandian, M.S. (Gen.), M.S. (Ortho), Addl. Orthopaedic Surgeon, Govt. General Hospital, Madras indicat .....

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..... e also note that Collector (Appeals) in his order has recorded that suppliers are manufacturers of orthopaedic equipment and the goods were assessed under Heading 90.21 in past. There has been no rebuttal to this from the revenue. 6. In the result, for the reasons mentioned herein before, we do not see any merit in the revenue appeal and therefore, we reject the revenue appeal and uphold the imp .....

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