9911796707
TMI Blog2004 (3) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment certified in list 14 and claimed C(1) of the list as High Power X-Ray unit more than 50 K.W. with special attachment for Paediatric patients, image intensifiers TV system and cut film camera . The respondent had produced manufacturer s quotation/proforma invoice, catalogue and all the details to say that the item is eligible for the benefit of the said description in the notification. However, the original authority denied the benefit and has also enhanced the value of the goods on the basis of an invoice which was dated 6 months prior to the invoice produced by the importer. Ld. Commissioner in the impugned order after examining the goods and also certificate issued by the Professor of Neuroradiology, Madras Medical College accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority was justified in rejecting their plea. However, he did not contest on the aspect pertaining to the item being used for paediatric patients. He submits that the invoice relied by the revenue although was six months prior to the invoice in question and hence it has to be accepted and valuation has to be enhanced. 6. Ld. Counsel relied on all the documents including the certificate issued by the manufacturer to state that this equipment is used for paediatric patients and this spot film device and the cut film camera are the same. He pointed out that there is no restriction to the cut film camera indicated in the notification to apply only to one type of series. Once the main category of the item has been indicated, it follows that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. Therefore, there cannot be a restriction to be laid by stating that only DUA series can be granted benefit and not of DT-KEL series. So long as it has been shown that imported item is a cut film camera for paediatric use, then the benefit of notification has to be extended. The Commissioner has examined the records and the evidence placed by the assessee and has rightly granted the benefit of exemption notification. The valuation is being enhanced by Revenue on the basis of an invoice which is more than 6 months old. The Tribunal also in the noted judgment supra have clearly held that such an invoice of an earlier period of more than 6 to 9 months cannot be considered to be contemporaneous in nature. Therefore, the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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