2015 (3) TMI 198

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..... plicant imported CRMD 4.1 cassette and plate inside and classified under CTH 90229090 and claimed benefit of Exemption Notification No.21/2002-Cus., dated 01.03.2002. According to the department, it would be classified under CTH 370110. Thus, there is a demand of duty of Rs. 8,36,134/- along with interest. 2. After hearing both sides and on perusal of the records, we find that CTH Heading No.3701 .....

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..... e for use covered under the same Chapter. 3. On the other hand, the learned Authorised Representative submits that in this case, the applicant uses the imported goods as X-ray plate to put up in the X-ray machine. He further submits that there is no dispute that in earlier machines they were taking only one copy by using one X-ray plate. But, now they are taking multiple copies by the imported go .....

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