TMI Blog2005 (9) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... dar, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. There are two applications, both by the respondents. One of these applications seeks change of the respondents name in the cause title of the Appeal Memorandum, from M/s. South India Drugs and Devices Pvt. Ltd. to M/s. SIDD Life Sciences Pvt. Ltd. This application is accompanied by a certificate from the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Olympic Pharmacare Pvt. Ltd. (supra), it was held that the benefit of Notification No. 16/2000-Cus. was available to ventilator tubing to connect ventilator to patient in operation theatre , found to be an accessory to respirator or ventilator. The item considered in that case was classified under Heading 90.18 of the first Schedule to the Customs Tariff Act. On a perusal of the above Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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