2001 (12) TMI 292

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Appellant. Shri R.K. Pardeshi, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Application (E/1457) of India Medtronic P. Ltd. is for waiver of deposit of duty of Rs. 70.11 lakhs approximately and penalty of Rs. 72.11 lakhs. Applications by Bankim Mehta, its director, Nitin J. Joshi, its director and K.R. Patel, an employee of it, are for waiver of deposit of pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... alve prosthesis. The literature of Medtronic Inc. of USA, the supplier, clearly shows these goods to be the kind of valve which are implanted in human hearts. Prosthesis valves themselves are entitled to the benefit of the notification. 3. We are not able to appreciate the logic of the Commissioner, that because they contained consumables , the goods are not entitled to the benefit of the notif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . However, the tubes are in running length and it is difficult to hold that in that manner they are identifiable parts or accessories of the heart lung machine. 5. The contention that the demand is barred by limitation is also prima facie sound. The invoices enclosed with the bills of entry under which the goods were cleared indicated the nature of the goods. The officers accepted these bills of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X