TMI Blog2006 (7) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the classification claimed by the appellant and re-classified the goods under CSH 8539.39 which covers Other Discharge Lamps . The classification claimed by the appellants cover Other Electro Medical Apparatus and the rate of duty was 25%+Nil+4%. However, the rate of duty as per CSH 8539.39 was 35%+16%+4%. The appellant paid an amount of Rs. 8,58,591/- under protest. They approached the Commissioner (Appeals) for relief. The Commissioner (Appeals) stated that HSN Explanatory Notes amplify the scope of Other Electro Medical Apparatus to cover only the medical apparatus, which has preventive, curative or diagnostic purpose. Further he stated that the operating lights cannot be treated as having either a preventive, curative or diagno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstead of 8205.59 as a Tool. This instrument is meant for destroying the used syringes and needles. The Tribunal held that this product is a medical appliance and shall be classifiable under 9018.90. (v) Since the impugned goods are specifically made for the purpose of conducting surgical operations, the classification of them under the general heading under CTH 85.39 was not at all correct. The Tribunal, in the case of Prosoya Industries Ltd. v. CC, New Delhi - 1995 (78) E.L.T. 344 (Tri.), examined the classification of Bio Health Heater. Even though it had various uses, the Tribunal classified the item under 90.18 and ruled out the classification under 3926.90. Since the impugned goods do not have any other use other than in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and without restriction. The shape of the light head is aerodynamic and its concave underside restricts any turbulence that may occur to the area immediately below the light head. 6.1 Now let us examine the HSN Explanatory Notes. Under the Heading, 90.18, the following note is given : 9018.90 - Other instruments and appliances This heading covers a very wide range of instruments and appliances, which, in the vast majority of cases, are used only in professional practice (e.g. by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc. Instruments and appliances for anatomical or autoptic work, dissection, etc., are also included, as are, under certain c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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