2006 (4) TMI 307

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..... Respondent. [Order per : P.G. Chacko, Member (J)]. This application filed by the department (appellant) is for stay of operation of the impugned order passed by the Commissioner (Appeals) whereby the respondent has got the benefit of Notification 17/2001-Cus., dated 1-3-2001. The item imported by the respondent is what is called Cardiac Stent which is a device which may be required to .....

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..... No. 29 ibid, benefit of exemption will not be available to it. 2. After hearing both sides and considering their submissions, we have come across a decision of the Tribunal referred to in the impugned order vide M/s. Boston Scientific International v. Commissioner of Customs reported in 2003 (151) E.L.T. 192 (Tri.-Del.) wherein Stents imported by that party were held to be accessory to Endoscop .....

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