1997 (3) TMI 220

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..... K. Dhar, Member (T)]. - This appeal is directed against order-in-appeal dated 18-5-1990. The appellants imported on CCD colour camera for medical miscroscope with ten wrapped cable adaptor etc. The appellants sought the clearance of the impugned goods by claiming the benefit of exemption Notification No. 144/88 which exempts Surgical Operating Microscope Manual. The claim was rejected by the au .....

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..... f Act, specified in Col. 2 of the table annexed to that Notification. Exemption in other words is available only to such equipment and accessories and parts of such equipment as are specified in Col. 2 of the Notification 144/88, S. No. 35 of the notification under Col. 2 specifies "Surgical Operating Microscope Manual". What is specified in the notification, therefore, is only Surgical Operating .....

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..... it would be used in such a machine. In the appeal before us what is imported is only a camera and not surgical operating microscope manual as mentioned in the notification. Since camera, even as part of the microscope, is not specified in the notification, exemption cannot be allowed in case of the impugned goods. 5. In view of this, we reject the appeal and uphold the impugned order.
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