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CCE, Delhi Versus M/s Cognate India

2016 (9) TMI 888 - CESTAT NEW DELHI

Classification - Operation theater lights - Whetehr they are to be classified under Central Excise Tariff heading 9018.00 as Instruments and Appliances used in medical, surgical, dental or veterinary sciences as per assessee or under CETH 9405 which deals with lamps and lighting fittings, including search lights and spot lights not elsewhere specified as per Department - Held that:- these specialized lamps have shadowless operation, heat defusing capacity and also colour correction capabilities. .....

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Order No. 53418/2016 - Dated:- 8-9-2016 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri R.K. Mayli, Authorized Representative (DR) for the appellant Shri Naveen Mullick, Advocate for the Respondent ORDER Per. B. Ravichandran Revenue is in appeal against order dated 28/8/2009 of Commissioner (Appeals), Delhi II. The respondents are engaged in the manufacture of hospital furniture and operation theatre lights. The dispute in the present appeal relates to correct c .....

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05 and denied the exemption available to medical equipments in terms of Notification No. 10/2003 dated 01/3/2003. On appeal vide the impugned order, the Commissioner (Appeals) set aside the original order and allowed the appeal. Aggrieved by this, the Department is in appeal. 2. We have heard both the sides and perused the appeal records. 3. As noted above, the dispute is relating to classification of operation theatre lights. It is the contention of the Department that these lights cannot be co .....

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f facts, in M/s West Fort Hi-Tech Hospital Ltd. vs. CCE, Cochin reported in 2006 (77) R.L.T. 64 (CESTAT Bangalore). The Tribunal held that the operation theatre lamps are specially designed for operation theatres and are to be classified under heading 90.18. The Department s contention that the said order of the Tribunal has been appealed to Hon ble Supreme Court is no ground for denying their claim. We note that the appeal filed by the Department has been dismissed on monetary grounds by the Ho .....

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, the standard features are given as under : * Focusing Knob facilitate focus of beam on to the area of operation. * Centre adjusting handle which is detachable and autoclavable * A Spring-loaded Counter Balance is provided for convenient adjustment of the light position. * Ceiling mounted with free movements at all positions. * Dome can be swept around the pole and also on its own axis. * Special bearings are used for smooth movements. * Unique spring loading system is used for perfect and ste .....

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