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TMI Blog2016 (9) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... theatres. We also found 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 [1996 (11) TMI 68 - SUPREME COURT OF INDIA] is appropriate. Therefore, they are appropriately classified under CETH 9018.00. - Decided against the Revenue - Excise Appeal No. 3035 of 2009 - Final Order No. 53418/2016 - Dated:- 8-9-2016 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri R.K. Mayli, Authorized Representative (DR) for the appellant 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 responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey cannot be considered as electro medical apparatus. 4. The respondent on the other hand relied on the decision of the Tribunal, on similar set of facts, in M/s West Fort Hi-Tech Hospital Ltd. vs. CCE, Cochin reported in 2006 (77) R.L.T. 64 (CESTAT Bangalore). The Tribunal held that the operation theatre lamps are specially designed for operation theatres and are to be classified under heading 90.18. The Department s contention that the said order of the Tribunal has been appealed to Hon ble Supreme Court is no ground for denying their claim. We note that the appeal filed by the Department has been dismissed on monetary grounds by the Hon ble Supreme Court keeping the question of law open 2015 (325) E.L.T. A154 (S.C.). 5. We have pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal or an object at a longer distance. Can be sold to any body Very uncomfortable to persons on whom it is focused. From the product description, it is seen that the product O.T. Lights have a number of features to put them beyond the scope of spotlight , and to bring them within the scope of medical and surgical appliances and apparatus. Sub-heading No. 9405 covers Lamps and lighting fittings including searchlights and spotlights and parts thereof . These are simply items sold to any common man at an average cost either as a part of a vehicle or furniture. The instruments appliances and apparatus for medical and surgical use were to be classified under heading No. 90.18 of the CET. The O.T. Lights are nothing but specializ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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