9911796707
TMI Blog2002 (8) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... rchana Wadhwa, Member (J)]. As per facts on record, the appellants filed a bill of entry for clearance of 4 pkgs. of cannulae and claimed exemption under Serial Number 271, list 21, item number 34 of the Notification No. 20/99-Cus., dated 28-2-1999. 2. The goods were examined by the Appraiser of the Customs who opined that the same were bare hypodermic needles. As such, the same were asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of bulk cannulae and the present consignment of cannulae was sent as a part of the agreement. He submits that the authorities below have held against them based upon the visual examination of the goods by the Customs Appraiser which cannot be equated with expert opinion . He submits that it is only when cannulae is mounted on a plastic hub, then it becomes needle which is then sterilised, pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulae which is manufactured in that State. When the goods have been imported in pursuant to MOU with the foreign supplier, there can be no question of importing hypodermic needles. He submits that in fact the lower authorities have accepted that the goods as per the invoice is cannulae and from the stock samples produced, cannulae was also identified. However, they have rejected the appellants cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute about the fact that the goods have been described in the supplier s invoice as cannulae. The said importation has been made by the appellants in pursuance to a memo of understanding entered into by the appellants with the foreign supplier, which is for the supply of cannulae only. The certificate of inspection given by the foreign supplier also described the goods as disposable cannula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be equated with an expert opinion. No samples have been drawn by the Revenue and sent to expert for identification of the goods. In the circumstances, we are in agreement with the appellants that the documentary evidences produced by them established that the goods were in fact cannulae and nothing else. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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