2018 (2) TMI 1194 - AT - Customs

Benefit of N/N. 21/2002-Cus dated 01.03.2002 - inport of D.C. Defibrillators for Internal use & Pacemakers - Revenue says that internal use means the Defibrillator is required to be used internally - Appellant explains that the equipment cannot be used in the body of a patient. Held that - Revenue has no evidence to show that D.C. Defibrillators is required to be used in the heart but not in the Operation Theatre. When Revenue fails to lead any evidence to establish that such equipment can be used at any place other than operation theatre, to be called as meant for internal use, the term of internal use cannot be interpreted as suggested by Revenue - appeal allowed - decided in favor of appellant.

Summary

The judgment by Appellate Tribunal CESTAT MUMBAI stated that "D.C. Defibrillators for Internal use & Pacemakers" are exempt from Customs duty as they are not meant for internal use in a patient's body. The tribunal found that the equipment's weight and purpose do not support internal use in a patient's heart, leading to the appeal succeeding.