2001 (1) TMI 324 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals against the Commissioner's order, stating that the impedance audiometer imported by the Society for Integration of Hearing Impaired was entitled to the benefit of Notification 64/80. The Tribunal held that diagnostic centers like the appellant's were entitled to the notification's benefits, even if they did not have facilities for indoor treatment. The impugned order was set aside.