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2010 (2) TMI 530 - AT - Central ExciseMedical equipment - Revenue filed this Appeal on the ground that the product in question is nothing but flow-meter and the Respondent in their records described the item as flow-meter only. Hence, the goods in question are not entitled for the benefit of the Notification No. 60/95-C.E., as the Notification grants exemption to Nebulised Humidifier which is medical equipment. Held that – both authorities below after going through evidence on record held that impugned items are medical flow meter. Benefit of notification available.
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