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Issues:
1. Determination of whether the film processor imported is an accessory of Angioscope. 2. Interpretation of relevant policies and regulations for importation of goods. Analysis: Issue 1: Determination of whether the film processor imported is an accessory of Angioscope: The case involved the importation of a film processing machine claimed to be an accessory for Angioscope-D33. The Revenue argued that the machine was not exclusively for Angioscope and required a license for importation. The adjudicating authority upheld the allegations, confiscating the goods but allowed clearance on payment of a fine. The main question was whether the imported film processor was indeed an accessory to Angioscope. The adjudicating authority found that the film processor could be used for medical and industrial cinematography, not exclusively for Angioscope. It was concluded that the machine was not a spare part or accessory to Angioscope and required a license for importation. However, considering the intended use for heart ailment treatment, a lenient view was taken in imposing a redemption fine. The appellant argued that the film processor was essential for the complete function of Angioscope, making it an accessory. Referring to the ITC Policy, the appellant contended that the value of the imported goods fell within the permissible 10% limit of the main equipment's value, justifying importation without a license. Upon review, the Tribunal observed that the film processor was indeed used and capable of being used with Angioscope, making it an accessory. As the value of the imported goods was within the 10% limit specified in the ITC Policy, importation without a license was deemed permissible under the relevant regulations. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellants. Issue 2: Interpretation of relevant policies and regulations for importation of goods: The case involved a detailed analysis of the ITC Policy to determine the eligibility of importing the film processor without a license. The appellant relied on the provisions of the ITC Policy, specifically Para 8(a), to argue that the imported goods fell within the permissible limit for accessories to the main equipment. The Tribunal carefully considered the arguments presented by both sides and interpreted the ITC Policy to conclude that the importation of the film processor without a license was permissible under Para 8(a) of Appendix 6 of the Open General Licence (OGL). The decision was based on the finding that the film processor was an accessory to the Angioscope and its value was within the allowable limit specified in the policy. The judgment did not address the issue related to Notification No. 65/88 due to the lack of findings in the impugned order. The appeal was disposed of in favor of the appellants based on the interpretation of the relevant policies and regulations governing the importation of goods. In conclusion, the judgment clarified the classification of the imported film processor as an accessory to Angioscope and provided a detailed analysis of the applicable policies and regulations to justify the importation without a license.
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