1995 (12) TMI 114 - AT - Customs

Summary

Issues:
Appeal against the order of the Collector of Customs denying benefits of OGL and customs exemption, confiscating goods, imposing redemption fine, and charging duty without deciding on exemption notification.

Analysis:
The dispute involved the classification of 'Intravenous Cannula and Tubing for long term use' in the bill of entry and invoices, with the appellants claiming benefits under OGL and customs exemption Notification No. 208/81. The Collector denied these benefits, confiscated the goods, imposed fines, and charged duty without deciding on the exemption notification.

The Collector's order referenced an opinion of the DGHS obtained without providing a copy to the appellants. Subsequently, the appellants discovered that similar goods had been granted benefits by the Tribunal based on revised opinions of the DGHS and the CCE. They submitted samples for evaluation, and the revised opinion was filed with the Tribunal.

The appellants argued that their claim was based on past customs practices, and confiscation was unwarranted. They highlighted that similar items had been granted benefits in previous Tribunal orders, citing cases like Unival Surgical Traders, Lab India Chemicals, and Life Line Systems.

The appellants submitted technical literature supporting their claim that the imported items were intravenous cannula and tubing for long term use, consistent with previous Tribunal decisions. They emphasized that the benefits of OGL and customs exemption had been extended to similar life-saving equipment in prior cases.

After considering the submissions and evidence, the Tribunal concluded that the items in question were indeed intravenous cannula and tubing for long term use. They noted that previous Tribunal orders and a Calcutta High Court judgment supported this classification, making the items eligible for benefits under OGL and the customs exemption notification. As a result, the Tribunal set aside the Collector's orders and accepted the appeals with any consequential relief due.

In summary, the Tribunal ruled in favor of the appellants, recognizing the imported items as intravenous cannula and tubing for long term use, eligible for benefits under OGL and customs exemption Notification No. 208/81. The decision was based on technical literature, revised opinions of relevant authorities, past Tribunal orders, and a supportive Calcutta High Court judgment.