9911796707
TMI Blog2004 (4) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that oxygenator in question is an improved model keeping in view the constantly Changing Cardiac surgery environment and the new improved model is only updated old model oxygenator; that the imported goods is clearly described in the catalogue etc. as oxygenator and is capable of and in fact is performing the major and primary functions of oxygenator; that the oxygenator is with an additional attachment on cardiotomy venous reservoir which is an integral part and inseparable from oxygenator; that oxygenator can not function without the help of the CVR; that the catalogue of the product makes it very clear that the impugned goods is nothing but an oxygenator meant for performing an important role in oxygenation process. The learned Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arate products. In support of her contention she produced two write ups from the website of M/s. Meditronic namely Trillium Affinity NT Oxygenator and Affinity CVR Cardiotomy/Venous Reservoir - (WWW.meditronic.com/car-diosurgery/arrested-heart/aff-res.html). The learned Senior Departmental Representative also mentioned that both the products are different is apparent from the Ordering Information according to which Model 51 IT is Hollow Fiber Oxygenator whereas Model 540 is CVR with filter. She also contended that the Appellants have not adduced any technical literature to show that CVR is a part or accessory of oxygenator or heart lung machine; that thus the benefit of the Notification is not available to CVR. 4. We have considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chine and as such eligible for Nil rate of duty under Serial No. 348 of the Notification. Again no technical write up or material has been adduced in support of their contention that CVR is an accessory of heart lung machine. The Learned Advocate has only relied upon Notification No. 208/81-Cus. wherein the venous reservoir was granted exemption. The said Notification [Sl. No. B(9)] reads as under : Heart Lung Machine and accessories including Y and straight connections, Heat Exchanger, arterial and venous reservoirs and filters. 5. This description does not support the contention of the learned Advocate that the Cardiotomy Venous Reservoir in question is an accessory of heart lung machine as the description in the Notification is an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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