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Issues:
- Appeal against adjudication order passed by the Commissioner (Appeals) regarding import of medical equipment and claimed benefit of Notification No. 17/01-Cus. - Determination of whether the imported goods are accessories of Cardiac Vascular Angiography System (CVAS) as per the notification. - Enhancement of the value of the stimulator and confiscation of goods on grounds of mis-declaration. - Reliance on technical opinions and expert certificates to support the claim of the goods being accessories of CVAS. - Lack of technical opinion or literature from Revenue to counter the appellants' claim. Analysis: 1. The appeal was filed against the adjudication order passed by the Commissioner (Appeals) concerning the import of medical equipment and the claim of benefit under Notification No. 17/01-Cus. The imported items included Bard Duo Recording System, Micropace Stimulator Model EPD 320, and R.F. Generator Model EPT 1000P. The Commissioner of Customs determined that the goods were therapeutic equipment, not within the main function of the CVAS, denying the benefit claimed by the appellants. 2. The value of the stimulator was increased based on imports by other parties, and the goods were confiscated due to alleged mis-declaration, with penalties imposed. The appellants contested these actions, arguing that there was no evidence of identical imports by other importers and that they provided accurate descriptions in the bills of entry with genuine intent to claim the notification's benefit. 3. The appellants presented technical opinions, including one from the Head of the Department of Cardiology at AIIMS, stating that the imported goods were accessories of the CVAS. They highlighted that this expert opinion was not considered by the adjudicating authority, and without a valid reason or opposing technical opinion, the authority ruled against them. The appellants emphasized the importance of the technical expert's opinions in supporting their claim. 4. The issue at the core of the appeal was whether the imported goods qualified as accessories of the CVAS under Notification No. 17/01-Cus. The functions of the imported items were explained by the appellants, detailing how each item played a role in cardiac procedures conducted with the CVAS. Technical opinions and expert certificates were provided to substantiate their claim, including opinions from renowned cardiologists and manufacturers of the CVAS. 5. In the absence of contrary technical opinions or literature from the Revenue, the Tribunal accepted the expert opinions provided by the appellants, particularly the certification from the Head of the Department of Cardiology at AIIMS. Based on this expert support, the Tribunal concluded that the imported goods indeed qualified as accessories of the CVAS, entitling the appellants to the duty exemption specified in the notification. Consequently, the impugned order was set aside, and the appeal was allowed solely on the grounds of the goods being recognized as accessories of the CVAS under the relevant notification.
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