2016 (9) TMI 888

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..... t Shri Naveen Mullick, Advocate for the Respondent ORDER Per. B. Ravichandran Revenue is in appeal against order dated 28/8/2009 of Commissioner (Appeals), Delhi II. The respondents are engaged in the manufacture of hospital furniture and operation theatre lights. The dispute in the present appeal relates to correct classification of operation theatre lights. The respondents have claimed the c .....

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..... relating to classification of operation theatre lights. It is the contention of the Department that these lights cannot be considered as medical equipment or apparatus. They are basically lighting system with more features of spot lights. The exemption claimed by the respondent under other medical equipments is not tenable. It is the case of the Department that even if these lights are designed fo .....

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..... 4 (S.C.). 5. We have perused the impugned order and also the product literature. The observation in the impugned order on the product is as below :- "Light systems has been specifically designed for purpose of operation, purchased by doctors and hospitals, not used for general purpose and therefore should be considered as medical equipment. In the product literature, the item has been referred .....

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..... ing Staff free from fatigue. * Unique, high intensity, cool, colour-corrected, heatless and shadow-less light with easy, finger-touch maneuverability. On a general nature, the features of Spotlight as alleged in the show cause notice are as follows : Used for focusing on a personal or an object at a longer distance. Can be sold to any body Very uncomfortable to persons on whom it is focu .....

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..... with the lower authority that these lamps are specially designed and made to be used only in operation theatres. We find that the reliance placed by the Commissioner (Appeals) on the observation of Hon'ble Supreme Court in the case of M/s Metagraph (P) Ltd. vs. CCE reported in 1996 (88) E.L.T. 630 (S.C.) is appropriate. 7. On careful consideration of the materials on record, we find no merit in t .....

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