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2016 (9) TMI 888 - AT - Central ExciseClassification - Operation theater lights - Whetehr they are to be classified under Central Excise Tariff heading 9018.00 as Instruments and Appliances used in medical, surgical, dental or veterinary sciences as per assessee or under CETH 9405 which deals with lamps and lighting fittings, including search lights and spot lights not elsewhere specified as per Department - Held that:- these specialized lamps have shadowless operation, heat defusing capacity and also colour correction capabilities. Therefore, we are in agreement with the lower authority that these lamps are specially designed and made to be used only in operation theatres. We also found 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. vs. CCE [1996 (11) TMI 68 - SUPREME COURT OF INDIA] is appropriate. Therefore, they are appropriately classified under CETH 9018.00. - Decided against the Revenue
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