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Issues involved:
1. Whether exemption under Notification No. 16/2000-Cus. is available for Ventilator Tubing imported by M/s. Olympic Pharmacare Pvt. Ltd. Detailed Analysis: 1. The appeal filed by M/s. Olympic Pharmacare Pvt. Ltd. raised the issue of whether they were eligible for exemption under Notification No. 16/2000-Cus. for the Ventilator Tubing they imported. The Appellants submitted additional evidence through a Miscellaneous Application, including a Bill of Entry and invoices showing sales to hospitals, to support their claim for the exemption. 2. The Appellants imported Ventilator Tubing and claimed the benefit of the notification providing a Nil rate of duty for "Accessories of medical equipments" specified in List 28. The Additional Commissioner had previously disallowed the exemption, stating that the medical coils were not accessories to the listed medical equipments. However, the Appellants argued that the tubing was essential for connecting the respirator and the patient, supporting the lungs in the operating theatre and Intensive Care Unit. They presented certificates from medical professionals affirming the tubing's role as an accessory to the respirator/ventilator. 3. The opposing argument by the learned S.D.R. contended that the tubing, being in lengths of 100 or 200 feet, could not be considered an accessory but rather raw material for medical equipment tubing. The burden of proof was emphasized to be on the Appellants to establish the imported goods as accessories, which they allegedly failed to do. However, the Appellants clarified that the longer tubing length was necessary for connecting the machine to the patient in critical care units. 4. The Tribunal considered the classification of Ventilator tubing under Heading 90.18 of the Customs Tariff Act, which covers instruments and appliances used in medical sciences. The Certificates from specialized doctors supported the Appellants' claim that the tubing was solely for respirators. The definition of an accessory was discussed, emphasizing its role in enhancing the effectiveness or convenience of another object. Referring to previous case law, including the decision in Annapurna Carbon Industries Co., the Tribunal concluded that the Ventilator Tubing qualified as an accessory to the respirators or ventilators listed in the notification. 5. Drawing parallels to a previous case involving Catheters, the Tribunal held that the Ventilator Tubing was an essential adjunct for connecting the ventilator to the patient, contributing to the equipment's efficiency. Therefore, the benefit of Notification No. 16/2000-Cus. was deemed applicable to the imported product, and the appeal was allowed.
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