1998 (4) TMI 327 - AT - Customs

Summary

Issues:
1. Eligibility of imported goods for benefit under Notification No. 208/81-Cus.
2. Interpretation of the term "Complete Compressed Air Breathing Apparatus."

Issue 1:
The appeal pertained to the eligibility of goods imported, described as Compressed Air Life Saving Breathing Equipment, for benefits under Notification No. 208/81-Cus. The Assistant Collector of Customs determined that the imported goods were Concentrators producing Oxygen and separating Nitrogen, not a Complete Breathing Apparatus. On appeal, the Collector of Customs (Appeals) held that missing parts like tubes or nozzles did not render the equipment incomplete.

Issue 2:
The Tribunal analyzed the product description against the specific reference to "Complete Compressed Air Breathing Apparatus" in Schedule B of the notification. The Catalogue and Technical Write-up did not indicate the imported goods as Complete Breathing Apparatus. Despite the equipment functioning as intended, the Tribunal disagreed with the Collector's view and reinstated the Order-in-Original, allowing the Revenue's appeal.

The Tribunal noted that the exemption under the notification applied to a Complete Compressed Air Breathing Apparatus. The imported equipment, identified as a Concentrator, was deemed to produce Compressed Air among other gases. Referring to the opinion of Nizam's Institute of Medical Sciences, the Tribunal concurred that the equipment was akin to an Oxygen Concentrator, not meeting the criteria of a Complete Breathing Apparatus. Consequently, the Tribunal set aside the Collector's decision and upheld the Order-in-Original, favoring the Revenue's appeal.