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TMI Blog2023 (5) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... are rightly classifiable under Chapter Heading 9018.00. He pointed out that the issue regarding the identical product has been decided by Tribunal in the case of COGNATE INDIA-2017 (345) E.L.T. 122 (Tri.-Del.) 3. Learned AR relies on the impugned order. 4. We have considered the rival submissions. We find that the operation Theatre Lights have been described in Order-In-Original in the following terms:- "5. I have also gone through the literature and technical details of operation theatre ceiling lights imported by the appellant, which is submitted with the appeal and it was highlighted by the Ld. Advocate also during the hearing. I find the technical data sheet of Operating Light marked V16 LCD V10 LCD mentions that these lights are de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of COGNATE INDIA (supra) has observed as follows: "2. We have heard both the sides and perused the appeal records. 3. As noted above, the dispute is 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 for use in operation theatre they do not become any type of medical equipment. They cannot be considered as electro medical apparatus. 4. The respondent on the other hand re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring loading system is used for perfect and steady positioning. * Beautifully finished by heat cure Resin paint, oven baked for long life. The salient features are mentioned as follows : * Halogen Lights for all Minor and Major Operations. * Cool lights that keep patients comfortable and Operating 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 focused. From the product description, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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