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TMI Blog2018 (7) TMI 1680X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Biswajit Mukherjee, Advocate for the Respondent (s) ORDER Per Shri Bijay Kumar All these appeals are having the similar issue, hence taken up together for disposal. 2. The present appeals have been filed by the Revenue against the Order-in-Appeal Nos. Kol/Cus/CKP/167/2009 dated 14.05.2009, Kol/Cus/CKP/339 to 340/2009 dated 03.06.2009 & Kol/Cus/CKP/448 and 449/2009 dated 29.06.2009 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the imported goods has been classified under CTH 95069990. 4. Ld. Advocate on behalf of the respondent draws our attention towards earlier decision of this Hon'ble Bench, vide order No. A-1187-A- 1188/ Calcutta-99, dated-12.11.1999 wherein it was reiterated that the goods, which are of 'Health Oxygen Equipment', are nothing but Vibrating massager and rightly classifiable under 9019.10 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on the inputs obtained from Calcutta, Port, NIDB data. 5. Ld. Advocate has relied upon the decisions of V.I.P. Industries Ltd. Vs. Commr. of Central Excise, Aurangabad [2000 (124) E.L.T. 728 (Tribunal) and M/s. Jayaswals Neco Ltd. Vs. Commr. of Central Excise, Nagpur [2006 (195) E.L.T. 142 (S.C.). In these judgements, it has been held that classification of the goods in the taxation matter, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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