2009 (8) TMI 874 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai allowed the benefit of Notification No. 17/2001 and 21/2002 to the Image Intensifier System, including control unit, monitor, x-ray module, and image intensifier tube. The department argued for exemption only for the Image Intensifier, but the Tribunal ruled that the entire Image Intensifier System qualifies for exemption based on precedent. The department's appeals were rejected.