9911796707
TMI Blog1999 (5) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Smt. Aruna N. Gupta, DR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. This appeal is against the Order-in-Appeal No. C.Cus. 1231/98, dated 2-12-1998 passed by the Collector (Appeals) wherein Customs duty exemption under Notification No. 65/88-Cus. has been disallowed on the Treadmill imported by the appellant after ordering assessment thereon under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admill can be programmed to meet exercise tolerance of the appellant based on his medical history. 3. Heard Smt. Aruna N. Gupta, learned DR who submits that the equipment is basically used for general exercise relating to physical toning up of the body and therefore, is not a medical equipment and she referred to the various certificates relied upon by the original authority in the Order-in- Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the user and the type of programme selected e.g. interval mode or manual mode and (c) Microprocessor is fed with pre-programmed course of the operation to provide the user with proper choice as per his requirement. 5. We find that since the notification exempts computerised treadmill and since the equipment imported functions only with the help of the in-built microprocessor which is also b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the appeal. We also note that eminent Cardiologist Dr. C. Vijayakumar has explained that this computerised treadmill is necessary so that the importer who has undergone by-pass surgery earlier can use the same by selecting the pre-programmed course which is suited to him. If it was not a computerised treadmill there was no question of being able to select pre-programmed course. We, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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