9911796707
TMI Blog2006 (6) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of the Notifications and, eventually, the provisional assessment was finalized as such in Order-in-Original No. 1309/2002, dated 23-12-2002. Aggrieved by the said order, the assessee preferred an appeal to the Commissioner (Appeals) and the same was allowed. Hence the present appeal of the department. 2. Having examined the records and heard both sides, we find that Image Intensifier mentioned as Item No. 72 in List No. 37 appended to Sl.No. 363 of the Table annexed to Notification No. 21/2002-Cus. was eligible for the benefit under the Notification. Admittedly, what was imported by the respondents was an Image Intensifier System consisting of (1) X-Ray Tube, (2) Image Intensifier Tube, (3) Generator and (4) Monitor. Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e intended result is also clear from the discussion done by the original authority in its order. Against this backdrop, we have perused the invoice in our endeavour to get at the correct meaning of Image Intensifier . The entry at Sl.No. 363 of the Table annexed to the Notification reads as under :- S.No. Chapter or Heading No. or Sub-Heading No. Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 363 90 or any other chapter The following goods, namely :- (A) Medical equipment (excluding Foley Baloon Catheters) and other goods specified in List 37; 5% Nil -- (B) Accessories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed was indisputably to enable surgeons to see the image of internal organs of human body on the screen of the monitor. This purpose would be served if only all the components imported by the party would function in tandem. None of the components could be singled out for the purpose of determining the question whether the benefit of exemption/concession should be allowed to the importer. Ld. SDR has relied on the Tribunal s judgment in X-Ray Diagnostic Centre v. CC, Bangalore, 1999 (111) E.L.T. 128 (Tribunal), wherein an Image Intensifier System was classified under SH 9022.90 of the CTA Schedule for the purpose of levy of CVD. We do not think that any support can be claimed by the appellant from the cited decision. On the other hand, perh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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