TMI Blog1997 (6) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... ts manufacture dental surgical equipments. The appellants manufacture among other dental surgical equipments Dentists Chair. They claimed that Dentists Chair are complete with dentists spittoon mounted on the chair and form an integral part of the same. They claimed exemption in respect of these spittoon bowls under Notification 66/88 claiming these bowls to be component parts of dentists chairs, which are exempted in turn under Notification 65/88. This claim was rejected by the lower authorities and Collector (Appeals) held that these spittoon bowls cannot be considered as integral part of dentists chair. 3. Arguing for the appellants, the ld. Advocate submits that these bowls are part of spittoon mouth rinsers which in turn is an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating Headrest of removable type. Air Turbine Control box having pedal Control. Three portes two bore coiled tubings with Borden coupling. Three way syringe and high vacuum evacuator system. Multiangular Shadow free operating lamp, with facility of radiating high, medium and low beams. Swinging type Spittoon of opal glass with electrically activated bowl flushing and tumbler filling by a foot operated switch. The Air turbine control unit is so positioned as to keep patients feet away from getting entangled in the coiled tubings. Fidelity Dental Chairs are delivered in two tone colour finishes, and bright parts are shining chrome plated. Upholstery is of Best Quality washable leather cloth and is normally supplied in Black ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bi Atlanta of South America one of the world s renowned manufacturer of dental equipment including chairs which shows spittoon bowls as an integral part of the dental chairs. 3. The Institute of Dental Science as also Jaslok Hospital and Research Centre and Zorastrian Dental Organisation have also certified that the dental chairs whether manufactured locally or imported used by dentists or dental teaching institutions or dental hospital is always said to be complete for dental treatment when the same is fitted with a dental spittoon without which a patient who is being created would not be able to spit out of the residue nor spit the blood oozing out from the gums during treatment. Hereto annexed and marked Ex. B is the original certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pittoon . Considering the evidence including the photographs to which our attention was drawn, we are satisfied that a dental spittoon is an integral part of a dentist chair. 7. During arguments, the ld. DR placed considerable emphasis on the classification of dental bowls, stating that the lower authorities have wrongly classified the dental bowls under Chapter 90, since such bowls ought to have been classified as laboratory or surgical glassware under Chapter 70.17. The Collector (Appeals) in his Order at internal page 3 has held that spittoon mouth rinsers and the spittoon bowls which are a part of spittoon mouth rinsers are classifiable under 90.33. The Revenue have not filed any cross-objections against the findings arrived at by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such is not of much importance if classification of dentists chair as it is not disputed. There admittedly is no challenge to the classification of the dentists chair under CTH 90.18. 8.2 Notification 65/88 exempts medical equipment their accessories and spare parts falling under Chapter 84, 85, 90, 94 or 98 of the First Schedule to the Customs Tariff Act. Self-adjusting electrically operated dental chair is mentioned against the S. No. 13. In other words notification exempts electrically operated dental chair. There is no challenge to exemption to dental chair as such. 8.3 Notification 66/88 under which relief is claimed exempts the component parts of the goods covered by Notification 65/88, dated 1st March, 1988. In other words, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
