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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 ..... s appropriate. Therefore, they are appropriately classified under CETH 9018.00. The issue has been decided by the Coordinate bench - Respectively following the decision of coordinate bench, appeal filed by Revenue is dismissed. - CUSTOM APPEAL NO. 11754 OF 2015 - - - Dated:- 2-5-2023 - HON'BLE MEMBER (TECHNICAL), MR. RAJU And HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA Shri. Himanshu P Shrimali, Superintendent (AR) for the Appellant Shri. Sudhanshu Bissa, Advocate for the Respondent ORDER Raju This appeal has been filed by Sal Hospital Medical Institute against change in classification of operation Theatre Light by them. 2. Learned Counsel for the appellant pointed out that they have imported o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een or projection screens 10 consult with colleagues and experts or give them advice. Apart from this, they also save the digital image of the date. I have also noticed that there are numerous instances of import of operation theatre light classified under HS Code 90189099, and such data is available from Zauba. Concessional rate of duty is also allowed for similar goods classified under CTH 90139099 as found from the data retrieved from Zauba. On comparison of description of the goods classified under HS Code 90189099 in such other cases and the goods imported in this case by the appellant SAL Hospital and Medical Institute, it is found that the goods are similar. I have also found that the Model number of the goods imported is co re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of law open 2015 (325) E.L.T. A154 (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 to as Operation Theatre Lights , the standard features are given as under : * Centre adjusting handle which is detachable and autoclavable * A Spring-loaded Counter Balance is provided for convenient adjustment of the light position. * Ceiling mounted with free movements at all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing but specialized surgical equipment . 6. We note that these specialized lamps have shadowless operation, heat defusing capacity and also colour correction capabilities. We are in agreement 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. v. 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 the appeal filed by the Department. Accordingly, the same is rejected . 6. We find that the issue has been decided by the Coordinate bench. Respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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