[Order per : S.S. Sekhon, Member (T)]. - Heard both sides in this application for waiver and stay of duties determined on the applicants who are an assessee engaged in the manufacture of apparatus used in tandem within a X Ray System for medical diagnosis. Both sides agree that the subject goods are specifically designed for use in ‘X Ray system’ for medical purposes. Prima facie, therefore we find that the subject goods would be eligible for the exemption notification as parts and accessories of under Heading 90.22 of the Central Excise Tariff. The plea of the ld. DR that what is being presented for clearance is an apparatus as mentioned at para E under HSN notes heading iii of the 90.22 will not be a part but an apparatus. This plea issue will be heard and gone into length in detail at the regular hearing.
2. At this prima facie stage of considering requirement under the provisions of section 35F, we find a prima facie case has been made out by the appellant to eligibility to Notification No. 26/02-C.E., dated 27-4-02. In this view of the matter we would waiver pre-deposit and waiver stay.
3. Applications disposed in above terms.
(Pronounced in Court)
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