9911796707
TMI Blog1989 (6) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... onth of January, 1988 and sought for clearance through bills of entry as "Veni puncture control system needles (Haemodialysers and accessories/spares" as it is duty free under Notification No.208/81 dated 22-9-1981 as amended vide Serial NO. 8 (XXVI) and also under OGL vide appendix-6 list 2 Item No. 16, as haema filteration instrument/homodylisers and Accessories/spares thereof of ITC Policy 1985-88. On examination by the Department, the goods imported by the Appellant Company were found to be of disposable needles, 10,000 pieces per carton/box and on the marking of these boxes were found to be as follows :- "Type-lues single use only. Make-Misawa Description : Disposable needles sterilised by ethylene oxide gas, Non toxic pirozen free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of fine for Rs. 1,50,000/- and a penalty of Rs. 25,000/- was also imposed. 4. We have heard Shri L.U. Balani with Shri R.R. Gupta, Advocates for the appellants and Shri Ramchandani, S.D.R. for the respondent. 5. Shri Balani, the learned counsel for the appellants submitted that imported goods, viz., Disposable and sterile needles have intravenous application in Haemodialysis and as such, they are part of the veni puncture control system as appearing in serial No. 8 (XXVI) of Notification No. 208/81 dated 22-9-1981 and as such, benefit of exemption cannot be denied. Further he submitted that these needles find use in Femoral Haemo Dialysers as they answer the description "Accessories/spares of Haemodialysers" appearing in It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for import under O.G.L. and Item XXVI veni puncture control system and needles under Note 95 are entitled to exemption and clearance in view of the Notification No. 208/81. He too showed us a sample of needle with veni puncture control system with the specification and literature and emphasised that only that type of needle can be used in veni puncture control system which are longer in length and of thick bore diameter to facilitate easy flow of blood intravenous fluids is required. The size of the imported needle is very small and totally unsuitable for the purpose of veni puncture control system and it can be used only as intramuscular injection. He justified the order of the Adjudicating Authority as the findings are based on Medical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have thicker bore with two cannualas for colaterol circulation either of blood or of intravenus fluids or of both. Whereas in respect of another type of such needles, they have got a thicker bore with a stopper which stops at the level of skin veni puncture with a long tubular body which is more than 9" and is connected to intravenous set. It has also been seen that the stopper which is shown just above the needle to prevent insertion of the plastic tube inside the skin secures the needle in position. The stopper which is in a strap shape is always fixed on to the skin with adhesive tape as explained above and the plastic canula (tube) is connected to intravenous fluid set. (iv). The needles which have been imported conform to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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