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Issues involved:
1. Allowability of exemption under Notification No. 23/98-Cus. for Continuous Ambulatory Peritoneal Dialysis Solution Bags imported without tubing system. 2. Interpretation of the expression "along with tubing system" in the notification. 3. Whether the exemption should be granted to the bags without tubing system based on the legislative intent and previous notifications. 4. Discrimination against the appellant compared to other importers receiving the exemption. Detailed Analysis: 1. The issue in this appeal concerns the allowability of exemption under Notification No. 23/98-Cus. for Continuous Ambulatory Peritoneal Dialysis Solution Bags imported without tubing system. The appellant imported these bags and claimed exemption under the said notification, which granted exemption for "Continuous Ambulatory Peritoneal Dialysis Solution Bags along with Tubing System." 2. Continuous Ambulatory Peritoneal Dialysis (CAPD) is a life-saving therapy for patients with kidney failure, allowing them to perform dialysis at home. The CAPD fluid bags imported by the appellant come with connectors and outlet ports for dialysis. The tubing system required for dialysis can be procured separately by the patient. The appellant argued that historically, CAPD fluid bags have been treated as life-saving equipment and granted full exemption from duties. 3. The appellant contended that the expression "along with tubing system" in the notification was meant to expand the scope of exemption, not restrict it. The Tribunal analyzed previous notifications and legislative intent, concluding that the exemption was primarily for CAPD fluid bags, which are essential life-saving materials. The presence or absence of tubing system should not affect the grant of exemption to the bags. 4. The Tribunal referred to a previous case where a similar interpretation issue arose regarding ancillary equipment. The Tribunal held that the benefit of the notification should be extended to the main equipment even if the ancillary equipment was not imported along with it. Denying the exemption based on the absence of tubing system would defeat the purpose of the notification and discriminate against the appellant compared to other importers receiving the exemption. 5. The Tribunal also cited Supreme Court decisions emphasizing that exemptions should be granted liberally for life-saving equipment. The subsequent clarifications and amendments to the notification further supported the interpretation that the exemption was intended for CAPD fluid bags. The Tribunal noted evidence of discrimination against the appellant at certain ports, reinforcing the need for consistent application of exemptions. 6. In conclusion, the Tribunal set aside the lower authorities' decision and allowed the appeal, granting consequential relief to the appellant. The judgment emphasized the importance of interpreting exemption notifications liberally for life-saving equipment and ensuring equal treatment for importers in similar situations.
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