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2006 (7) TMI 410 - AT - CustomsExtract: .......hat these lights have specifically been designed for Operation Theatre. In that view of the matter, these lights can be considered as Appliances coming under CSH 9018.19 as Other Electro Medical Apparatus. Therefore, we allow the appeal with consequential relief by setting aside the impugned order in appeal. (Pronounced in open Court on 14-7-2006.)
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