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TMI Blog2012 (2) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is that the description of these items given in the bill of entry does not entirely tally with the description given in the respective notifications. However, we find that the lower appellate authority has gone into this question and he has given a categorical finding that functionally the impugned goods are the same as listed in the respective notifications. The use and other details of these four equipments have also been further elaborated in the written submission filed on behalf of the respondents as follows :- Litho Tripter with all accessories - B.E. No. 029741/17-8-89 The goods imported is Litho Tripter with all accessories classifiable under 9018 90. Duty has been demanded at 40% Basic Customs Duty with the rest of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. Exemption under this notification is denied on the ground that only cryostat is covered under the notification. The respondent submits that the term cryostat is an engineering term meaning an apparatus used to maintain constant low temperature. Cryostat is thus a general term and there is no medical equipment as cryostat and the exemption is intended only for cryostat tissue embedding systems . The respondent imported Central Monitoring system with accessories classifiable under 9018 90. The department has demanded duty at 60%+50%+15%+5%. However in terms of Serial No. 124 of Notification 65/88-Cus. read with Notification 106/89-Cus. Multi-channel central monitoring system is exempt from Basic Customs Duty in excess o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensive care Servo-controlled incubators . According to the department, the imported incubators are not servo controlled. The respondent submits that the incubators are used for intensive care only and they bona fidely believe that they are eligible for exemption. Further, the term servo denotes automatic start and stop. The imported goods are also automatic incubators . They also could not produce any other evidence at this stage, as the goods were imported more than 20 years ago. 3. In view of the submissions made, we find no reason to interfere with the conclusions drawn by the lower appellate authority. Consequently, the department s appeal is dismissed. However, we hasten to add that the respondents are required to pay the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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