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TMI Blog1991 (10) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entry No. A-4193 dated 16-7-1990 for the clearance of 25 pieces Clark Biocampatible Haemoperfusion Cartridges valued at Rs. 97,371/- and claimed the assessment of the goods as parts of Haemodialysers at nil duty under Notification No. 208/81 and under OGL, Appendix 6(36), List 2, Item 29 of the ITC Policy for 1990-93. However, in the impugned order dated 14-11-1990 the Additional Collector of Customs, held that goods could not be considered either spares or accessories of Haemodialysers covered by Sr. No. 8 of Notification No. 208/81 and OGL Appendix 6, List 2, Sr. No. 29 of AM 1990-93, Import Policy. The main reason given by the Additional Collector for his findings that the imported cartridges could not be deemed as accessories o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entic documentary evidence the certificates issued by eminent experts in the medical field. 4. On behalf of the Revenue the learned SDR Shri S.K. Roy reiterated the points made by the adjudicating authority in the impugned order. 5. We have examined the records of the case and considered the submissions made on behalf of both sides. It is seen that the Additional Collectors finding that Clark Biocampatible Haemoperfusion Cartridges could not be deemed as an accessory of Haemodialyser is not borne out by the relevant manufacturers literature and the instructions for use and also the numerous certificates obtained by the appellants from well known hospitals. 6. The manufacturers literature on Clark Biocampatible Haemoperfusion Syst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sate passing through the Haemodialyser, passes back some heat (Body Temperature) to the extra corporeal blood." It is thus seen that Clark Biocampatible Cartridges are commonly used in conjunction with Haemodialysis systems. 7. The appellants have also relied upon certificates issued by doctors in certain well known hospitals. From these certificates also it follows that Haemoperfusion and Haemodialysers perform essentially the same function viz. purification of blood by removal of toxic substances. In this regard Dr. Panse, of Medical Research Centre, Bombay Hospital has stated that: In Haemoperfusion, the patient s blood is passed through elastic mesh tube in the cartridge. The special coated surface with activated carbon of pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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