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2023 (5) TMI 615 - AT - CustomsClassification of imported goods - operation Theatre Lights - to be classified under Chapter Heading 9405 or under Chapter Heading 9018.00? - HELD THAT:- In respect of the same product the Tribunal in the case of CCE, DELHI VERSUS M/S COGNATE INDIA [2016 (9) TMI 888 - CESTAT NEW DELHI] has held that 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. The issue has been decided by the Coordinate bench - Respectively following the decision of coordinate bench, appeal filed by Revenue is dismissed.
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