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TMI Blog1997 (8) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... /81-Cus., dated 22-9-1981. 3. The Revenue filed these appeals on the ground that Scalp Vein Sets imported by the respondent are to be assessed as infusion sets under Customs Tariff Heading No. 9018.32. 4. Heard Shri S.N. Ojha, JDR on behalf of the appellant. The respondents made a written request for adjournment. We find that the issue is covered by the decision of the Hon ble High Court of Calcutta in the Trio Marketing Pvt. Ltd. v. UOI reported in 1992 (57) E.L.T. 249, therefore, the request for adjournment is declined. 5. In this case, the respondents made import of Scalp Vein Sets and claimed the benefit of Notification No. 208/81-Cus., dated 22-9-1981 declaring the goods as Intravenous Cannulae and Tubing for long use . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the infusion set but as far as its function is concerned, it is nothing but a needle in a different form having a separate tariff heading and is classifiable under Tariff Heading 9018.32. 6. We find that in the impugned orders, the Collector, Customs (Appeals) noticed the fact that the goods imported by the respondents are a sterile and disposable infusion sets. When the goods are disposable infusion sets then these cannot be termed as intravenous cannulae for long use. The Collector Customs (Appeals) in the impugned order relied upon the decision of the Tribunal in the Unival Surgical Traders v. C.C., Cochin reported in 1988 (37) E.L.T. 58 (Tribunal). We find that the High Court of Calcutta in the case of Trio Marketing Pvt. Ltd. (supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfusion in the British Encyclopaedia and Medical Practice referred to earlier. The cannula is left inside the vein for prolonged transfusion as mentioned by KNOTT. On a common sense view also, it appears that the use of the cannulae for prolonged infusion would obviate the possibility or internal damage by allowing a needle to remain without any protective covering in the vein. From the samples produced as well as in the description of scalp vein sets it appears that there is no catheter-like tube or cannula round the needle. What is inserted and kept in the vein is the needle itself and not any tube. It is also found that the two types of infusion sets are separately itemised in the manuals referred to by the respondents. 17. As far as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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