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TMI Blog2002 (2) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... king waiver of pre-deposit of duty amounting to Rs. 5,09,53,917.00 and equivalent penalty under Section 114A in addition to imposition of penalty of Rs. 20 lakhs each on the employees and stay of the recovery proceedings. 3. After hearing for sometime with reference to the stay petitions filed by the applicants, we find that the matter itself can be disposed off on the limited issue. In the view we have taken, the amount required to be deposited for the purpose of hearing the appeals is dispensed with and appeals are taken for regular hearing with the consent of both sides. 4. Shri B.V. Kumar, ld. Counsel appearing for the applicants submitted that the appellant M/s. Wipro GE Medical Systems Ltd., have been importing Ultrasonic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to demand of duty, he also demanded interest under Section 28AB apart from imposing mandatory penalty under Section 114A and personal penalties on the executives of the Company. In other words, the Commissioner was of the view that exemption from duty is not available to Ultra sound Scanners (A Scan/Pacchy meter), if such equipment is not used for ophthalmic applications. 6. Shri Kumar said that the Commissioner has arrived at the conclusion based upon the Notfn. No. 144/88. He said that the omission of the wordings 'Sight Saving equipments' in subsequent Notfn. Nos. 57/95 and 16/2000 were not taken into consideration for interpreting the said notifications. Further he said that in view of the omission of the wordings 'sight savi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce felt that since the present notification does not incorporate any such qualification or restriction, exemption should be available as long as the goods are covered by the notification." 7. Inspite of the clarification issued by the tariff conference, the Commissioner erred in holding that the decision of the Conference was with reference to Ultrasound Scanners whereas the items imported and the present dispute made in earlier paras there is a clear cut distinction between Ultrasound Scanners and Ultrasound Scanners (A Scan/Pacchy meter). Further, he said that following technical literature was placed before the Commissioner to show that Ultrasonic Equipments with A Scan is used for other applications like encephalography in additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant portion which is as follows : - "M/s. Wipro GB vide their letter dated 29-9-2000 addressed to the Assistant Commissioner of Customs, ACC, Bangalore for clearance of LOGIQ PRO 200 series Black and White Ultrasonic Equipment A-scan and as well as parts for manufacturing model LA 100 and RT-3200 Ultrasonic Equipment enclosed copies of the following documents : (a) Technical write-up on different modes of ultrasound. (b) Certificate from Dr. Ramamurthy, Radiologist. (c) Certificate from R. Lakshmi, Ophthalmist confirming that the ultrasonic equipment having only A-Scan are used only in ophthalmic applications. (d) A letter from M/s. Wipro Biomedics, Bangalore stating that ultrasonic equipment having only A-scan being imported by them a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing equipments' has been subscribed for the first time in Notfn. No. 17/2001, dtd. 1-3-2001 as "Ophthalmic equipments" after it was dropped from Notfn. 57/95, dtd. 16-3-95. Further it was argued that the item/ items is capable of being used for ophthalmic applications and detailed voluminous evidence placed before him was not considered in denying the exemption in terms of Notfn. 16/2000. 13. On going through the facts and circumstances, and the impugned order in particular, we find that there is lot of force in the arguments advanced on behalf of the party on the point at issue. Since he has not considered the technical literature with reference to the item in question, whether item can be used for ophthalmic purpose or not, we are o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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