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TMI Blog1997 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... at Kits namely - (i) Strip Reader - ME System; and (ii) Washer ME 8,000 of CIF value of Rs. 97,201.20, do not make the AIDS Test Kits, inasmuch as without these two items the AIDS Test Kits is complete and it will give complete result. These two items are of the nature of accessories i.e. to get the work done on a better scale. It was, therefore, alleged that the two items were not covered under OGL. Hence the respondents herein were asked to show cause as to why the goods valued at Rs. 97,201.20 be not confiscated under Section 111(d) of the Customs Act, 1962 and why a penalty be not imposed under Section 112 ibid. 2. On adjudication, the Deputy Commissioner for Air Cargo Complex (Import), Dum Dum Airport, Calcutta, confiscated the consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obji dated 24-7-1989, who is a Consultant and Chief of the Department of Immuno Haematology of Appollo Hospital, Madras, who has certified that the operation of conducting the AIDS Test involves several steps, as mentioned in the Order-in-Appeal. The Certificate of Dr. Bobji, further, clarifies that it is entirely possible that various combinations of the equipment are being used at any particular time and all these equipments are absolutely essential in conducting AIDS Test depending on volume to be carried on. The respondents also quoted from a letter issued by the Drug Controller of India, Directorate General of Health Services dated 21-4-1989, clarifying that AIDS Kits for Laboratory Diagnosis of AIDS essentially consists of Elisa Syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for test of compounds of body-fluid other than AIDS virus. In short, the Revenue s contention is that two items namely Strip Reader - ME System and Washer ME 8,000 - can be used for other purpose and not merely for the purpose of AIDS Testing Virus. 7. Hence the prayer for allowing the appeal by the Revenue. 8. We have carefully considered the submissions of the learned JDR who has reiterated the aforesaid Grounds of Appeal set out in the Appeal Memo. We have also heard the ld. Chartered Accountant, Shri Sharad Subramanyam for the respondent Company, who has supported the lower appellate authority s Order which has relied upon the Certificates of Dr. B. Bobji, Consultant and Chief of Department of Immuno Haematology of Appollo Hospi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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