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Issues involved: Classification of imported PVC tubings as accessories to medical equipment for exemption u/s Notification No. 16/2000-Cus.
Summary: The case involved the classification of PVC tubings imported by the respondent as accessories to medical equipment for exemption u/s Notification No. 16/2000-Cus. The Deputy Commissioner of Customs classified the goods under SH 3917.39 as "other tubes, pipes or hoses," denying the benefit of the Notification. The first appellate authority upheld the classification but allowed the exemption, considering the tubings as accessories to medical equipment. The department challenged this decision. The learned SDR argued that the tubings, in running lengths, were not usable as accessories to oxygenators unless cut to requisite lengths. However, the respondent's representative cited a Tribunal decision where similar tubings were considered accessories to ventilators/respirators. After reviewing the submissions, the Tribunal found no reason to interfere with the lower appellate authority's decision. The imported PVC tubings were of various diameters and lengths, suitable for cutting into required sizes for medical equipment use. The Tribunal noted that the intention of the Notification was not to deny exemption to importers of such medical tubings. The decision was supported by the Tribunal's precedent in a similar case. Ultimately, the Tribunal dismissed the Revenue's appeal, affirming the lower appellate authority's decision in favor of the respondent. The operative portion of the order was pronounced in open Court on 20-12-2006.
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