2005 (9) TMI 350

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..... [Order per : P.G. Chacko, Member (J)]. The respondents had imported micro pipettes and filed a Bill of Entry for clearance of the goods duty-free under Customs Notification No. 23/98. The accessories of medical equipments specified in List 22 appended to the above Notification were exempt from payment of basic Customs Duty and Additional Customs Duty under Sl. No. 244 of the Table annexe .....

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..... r as evidenced by the purchase order, invoices etc. On this basis, it was held that the benefit of exemption under the Notification was available to the imported goods. In the present appeal, the Revenue is aggrieved by the decision of the Commissioner (Appeals). 2. After examining the records and hearing both sides, we find that the Revenue has challenged the decision of the lower appellate aut .....

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..... not been rebutted by the appellant. Hence we have to proceed on the basis that the pipettes were supplied along with Auto Analyser and, therefore, they were to be considered as accessories for Auto Analyser. Obviously, the requirements under the Accessories (Condition) Rules, 1963 were satisfied by the subject import. We are also in agreement with the learned Commissioner (Appeals) when he hold .....

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