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Issues:
1. Eligibility of "Follicle Aspiration Set" for exemption under Notification No. 208/81-Cus. Analysis: The judgment by the Appellate Tribunal CEGAT, New Delhi, involved a dispute regarding the eligibility of the "Follicle Aspiration Set" imported by the respondents for exemption under Notification No. 208/81-Cus. The Assistant Collector initially assessed the goods without the benefit of the notification, arguing that the imported item did not qualify as a suction catheter. However, the lower Appellate Authority overturned this decision and granted the benefit of the notification to the importers, leading to the Department's appeal. The imported item, described as a Follicle Aspiration Set, was designed for use in laparoscopic or ultrasound-guided procedures for ovum extraction in In vitro Fertilization/Embryo Transfer. The set included various components such as a puncturing needle, tubing, rubber cork, and needles for connection to a suction pump, all essential for the ovum retrieval process. The Tribunal examined a booklet explaining the ovum pick-up procedure, confirming that aspiration, synonymous with suction, was integral to the process. The Tribunal emphasized that the Follicle Aspiration Set could be used for laparoscopic or ultrasound-guided punctures, involving natural body passages. Despite the Assistant Collector's argument that a catheter must inject or remove fluids through a natural body passage, the Tribunal found that the set's functionality aligned with this requirement. Moreover, the Dean of K.E.M. Hospital and a certificate from the Joint Director of Health Services confirmed the set's classification as a Suction Catheter used in IVF/ET procedures. Based on the evidence and expert opinions presented, the Tribunal concluded that the Follicle Aspiration Set qualified as a Suction Catheter under Sl. No. 32 of Part B of the Schedule to Notification No. 208/81-Cus. Therefore, the Tribunal upheld the lower Appellate Authority's decision, dismissing the Department's appeal.
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