1988 (12) TMI 211 - AT - Customs

Summary

Issues:
- Condonation of delay in filing appeals
- Interpretation of exemption notification for customs duty on Scalp Vein Sets
- Consistency with previous Tribunal judgments
- Disagreement between department and appellants on classification
- Consideration of medical opinions in determining classification
- Decision on appeals and grant of refund

Condonation of Delay:
The Bench heard a request for condonation of one day's delay in filing the appeals due to postal transit. The delay was not opposed by the department's representative, and the Bench condoned the delay, taking the appeals on record.

Interpretation of Exemption Notification:
The main dispute in the appeals was whether Scalp Vein Sets were entitled to total exemption from customs duty under Notification No. 208-Customs, which provided exemption for specified life-saving drugs and equipment. The appellants argued that previous Tribunal judgments and expert opinions supported their claim for exemption.

Consistency with Previous Judgments:
The appellants cited previous Tribunal judgments and expert opinions that supported their position on the classification of Scalp Vein Sets under the exemption notification and the Open General License entry. They argued that the government's decision not to appeal those judgments indicated acceptance of the classification issue.

Disagreement on Classification:
The department opposed the appellants' claim, reiterating arguments from the Collector's order-in-original. The department's representative highlighted the Collector's lack of a categorical opinion from medical experts and the conflicting nature of opinions from the Director General of Health Services.

Consideration of Medical Opinions:
The Bench noted the conflicting medical opinions regarding Scalp Vein Sets but acknowledged that the goods were life-saving equipment. Considering the intention of the exemption notification and the Open General License, and the support from medical experts, the Bench agreed with the previous Tribunal judgments on the classification issue.

Decision on Appeals and Grant of Refund:
Ultimately, the Bench allowed all 14 appeals, setting aside the lower orders. The appellants were granted a refund of duty and redemption fine if paid, in accordance with the decision.