9911796707
TMI Blog1988 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... avenous Canulae and Tubing for long term use Infusion Set claiming release of the goods under Appendix 6 of AM 1985-88 Policy. They also claimed the benefit of Notification No. 208-Cus., dated 22-9-1981 as amended by Notification No. 367/86-Cus., dated 24-6-1986. It appears that the department felt that the imported item is not Intravenous Canulae and Tubing for long term use but only Scalp Vein Set which does not find a mention in the Notification for life saving drugs. As a sequel thereof a show cause notice calling upon the appellants to show cause as to why the goods in question be not confiscated and penalty be not imposed was issued. In reply the appellants abjured their guilt and during the adjudication proceedings emphatically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs, Cochin who adjudicated the case held the import as authorised giving the benefit of doubt on the basis of letters issued by the Deputy Chief Controller of Imports and Exports clarifying that Scalp Vein Sets are covered under Entry No. 21 of List 2 of Appendix 6 to AM 1985-88 Policy but declined to give benefit of duty exemption under the said Notification holding that in the instant case what is important is not Infusion Set for treatment of cancer and that in view of the fact that there are a number of Infusion Sets with variable applications and having different shapes and sizes it would not be possible to include Scalp Vein Sets" under the heading Intravenous Canulae and Tubing for long term use ". The Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of assessment. He further contended that when the Madras and Bombay Customs Houses are allowing identical goods under OGL for nearly a decade and giving the benefit of Notification No. 208/81-Cus., dated 22-9-1981 it was not proper on the part of the Collector, Cochin to deny the benefit of the Notification in question and to support his contention he produced the copies of Order-in-Appeal No. S/49-380/85 L, dated 11-3-1987 passed by the Collector of Customs (Appeals) Bombay and Order-in-Appeal No. C-Cus. 1168/87, dated 6-10-1987 passed by the Collector of Customs (Appeals) Madras and also filed the photo copy of letter dated 29-7-1986 written by DGHS, New Delhi to M/s. Life Line Systems Pvt. Ltd., New Delhi certifying that Infusion Sets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of the said Notification under its Sr. No. 19 of Schedule B be not denied to the appellants. From the said two Orders-in-Appeals passed by the Collector (Appeals) Bombay and Madras (photocopies are on record) we find that these Customs Houses are extending benefit of the Notification in question that is to say, Notification No. 208/81-Cus. In these circumstances we have no hesitation in holding that the appellants are entitled for the benefit of Notification No. 208/81-Cus., dated 22-9-1981. 6. it may be stated that since we have decided as above that the imported goods fall under Item No. 19 of Schedule B of Notification No. 208-Cus., dated 22-9-1981 we are not deciding the other contention of the learned counsel for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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