9911796707
TMI Blog1997 (6) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... e and other joints for severely crippled and handicapped. In support of the claim they submitted before the Assistant Collector photocopy of the certificate dated 10-7-1980 issued by the Director, Central Institute of Orthopaedics, Safdarjung Hospital and another certificate of same date issued by the Assistant Director General (Medical) of the Directorate General of Health Services. The Assistant Collector held that the goods were not eligible for the benefit of the said exemption Notification and that the certificates produced did not indicate that the goods were for use on severely handicapped persons as required under the relevant notification. The order was upheld by the Collector (Appeals) on challenge by the appellants leading to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey contended that no implants are required in cases of simple fracture and only in a case where there is severe fracture and the person is crippled that screws, plates are to be implanted for replacement or finding of the hips, knee and other fractured joints and that these instruments and implants are required only in a case where the person is severely crippled or had become handicapped. These plates and screws are never used for ordinary fracture of a bone which can be cured by simply using a plaster. It was, therefore, submitted by them that the goods imported are instruments and implants used in case of severely crippled and handicapped persons. 4. In the present appeal it has been reiterated that the goods imported are orthopaedic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come into focus. 6. The two certificates produced by the appellants had been issued in 1980 in respect of certain goods imported at that time. The certificate of the Assistant Director General of the Directorate General of Health Services was issued with reference to imported goods covered by certain Bills of Entry and invoices. The goods are referred to as Bone Plates, Bone Screw, Nails and Prosthesis implanted in the body for repairing bones, internal fixation of bones for replacement of joints in the human body. While there are implants, other items like Bone drill, Drill Bits, Screwdriver, Ostcotom etc. are for putting implants in the human body and these are orthopaedic instruments. These are essential for orthopaedic surgery. To si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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