2007 (10) TMI 525

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..... r]. - This is an appeal against the order of the Commissioner (Appeals) No. 159/2003(67-AHD)Cus/Commr(A)/AHD dated 29-7-2003. 2. Heard both sides. 3. Accordingly to the ld. Advocate for the appellant, parts of Implantable Cardiac Pacemaker was imported availing the benefit under Notification No. 20/99-Cus., dated 28-2-1999, Sr. No. 271 List No. 21, Item No. 16, which was subject to the con .....

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..... of import, but the documents for export refer to only pace makers. 6.1 In this case, one of the consignments of parts of cardiac pace maker imported by the appellant was found to be defective and was not used for the intended purpose. The Original Authority held and Commissioner (Appeals) also upheld that inasmuch as the parts have not been used for the intended purpose the concession under the .....

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