1997 (6) TMI 230 - AT - Customs

Summary

Issues:
Classification of dental spittoon bowls under Notification No. 66/88 for exemption.

Detailed Analysis:

1. Background: The appeal challenges the rejection of exemption for dental spittoon bowls under Notification No. 66/88 by the Collector of Customs (Appeals), concerning their classification as integral parts of dentists' chairs.

2. Appellants' Claim: The appellants argued that the spittoon bowls are essential components of dentists' chairs and should be considered as exempt under Notification 66/88, citing precedents and asserting their integral role in dental equipment.

3. Department's Argument: The Department contended that the classification of opal glass bowls should fall under Heading 70.17, not covered by the relevant notifications, thus disqualifying them from exemption.

4. Tribunal's Analysis: The Tribunal examined the nature of dentists' chairs, emphasizing the inclusion of mouth rinsers with spittoon bowls, supported by evidence from a dental equipment leaflet and affidavits confirming the integral nature of spittoon bowls in dental chairs.

5. Classification Dispute: The Department raised concerns over the classification of the bowls under Chapter 90, while the lower authorities classified them under 90.33, but the Tribunal noted that the Revenue did not challenge this classification, emphasizing the importance of notice for changing classification.

6. Exemption Criteria: The Tribunal highlighted the exemption criteria under Notification 65/88 for medical equipment and accessories, including electrically operated dental chairs, with no dispute over the exemption for dental chairs themselves.

7. Conclusion: Considering the evidence presented and the exemption provisions, the Tribunal set aside the lower order, allowing the appeal based on the integral role of dental spittoon bowls in dentists' chairs, regardless of the specific classification, and the lack of challenge to the dentists' chair classification.

In summary, the judgment focused on the classification and exemption of dental spittoon bowls under relevant notifications, emphasizing their integral role in dentists' chairs based on evidence and legal provisions, ultimately allowing the appeal due to the established importance of spittoon bowls in dental equipment.