9911796707
TMI Blog1996 (11) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against Order dated 14-9-1988 of Addl. Collector of Customs . 2. The appellants imported I.V. Infusion Sets comprising of Intravenous cannulae with flexible plastic tubing, regulator for flow control and fitting for insertion in the bottle. The Addl. Collector held that these are not covered by the Entry under Open General Licence (OGL) and under Notification 208/81 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so Office of Director General of Imports have given opinion that these are intravenous cannulae eligible for import as OGL Items. Experts in Medicine like Tata Memorial Hospital had also opined that imported goods are known by various names like I.V. Sets/Infusion Sets but their design, feature and usage is the same which are meant for giving I.V. Fluid, and other parenteral drugs intravenously, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Health Services vide letter dated 22-8-1986 placed at Page-70 of the Appeal Papers addressed to M/s. Royal Surgical has clarified that infusion sets are meant for giving Intravasculon drip and are covered under Appendix-6, List 2, Item Sr. No. l 9 of the Notification 208/81 dated 22-9-1981 . 5.2. Department has not produced any evidence in rebuttal. 6. Ld. Collector appears to have placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. In case of M/s. Atul Glass Industries Ltd. and Others v. Collector of Central Excise Others - 1986 (25) E.L.T. 473, Hon ble Supreme Court referred to the test of a product being identified by the class or section of the people dealing with or usin case of Indian Aluminium Cables Ltd. v. Union of India g the product. The decision of Hon ble Supreme Court in the Others - 1985 (21) E.L.T. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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