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2011 (7) TMI 379 - AT - CustomsExemption - Notification No. 21/2002 - import of nkII ultra congruent tibial insert (Implants) - the said Notification No. 21/02 as amended by Notification No. 66/04 as applicable at the relevant time exempts assistive devices, rehabilitation aids and other goods for disabled, specified in List 41 under Sl. No. 370 of the Table annexed to the said Notification. List 41 referred against Sl. No. 370 includes instruments and implants for severely physically handicapped patients and joint replacement and spinal instruments and implants including bone cement - The impugned goods being implants meant of joint replacement for persons requiring such replacement are clearly exempted under the impugned notification - Without such implants, such persons will be severely handicapped and disabled to function normally - Decided in favour of assessee.
Issues: Classification of imported goods under Notification No. 21/2002 for exemption
Analysis: The appellants imported "nkII ultra congruent tibial insert (Implants)" classified under Heading 90.21 but were denied exemption under Notification No. 21/2002. The Notification exempts assistive devices, rehabilitation aids, and other goods for the disabled, including instruments and implants for severely physically handicapped patients, joint replacement, spinal instruments, and implants, including bone cement. The Tribunal found that the impugned goods, being implants meant for joint replacement for persons requiring such replacement, are clearly exempted under the Notification. Without these implants, individuals would be severely handicapped and disabled in their normal functioning. Therefore, the Tribunal concluded that the impugned goods are entitled to exemption under Notification No. 21/2002. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential benefits. The operative portion of the order was pronounced in court on 27.7.2011. The decision was made by the Tribunal comprising Hon'ble Ms. Jyoti Balasundaram, Vice President, and Hon'ble Dr. Chittaranjan Satapathy, Technical Member. The appearance included Smt. Sridevi, Advocate, for the Appellants, and Shri T.H. Rao, SDR for the Respondent. Both sides were heard before reaching the decision.
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