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TMI Blog2005 (7) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... were also kept open. The Commissioner of Customs, Bangalore passed the impugned order dated 27-5-2000/18-6-2004 in terms of the directions of the remand order. The issue involved in the matter is the entitlement of Customs exemption Notification No. 16/2000, dated 1-3-2000 to the Ultrasound scanners imported by the appellants. 2. Shri B.V. Kumar, learned Advocate appeared for the appellants and Shri R.N. Viswanath, learned SDR for the Revenue. 3. The Commissioner has held that the appellants had misdeclared the goods imported in order to avail the exemption wrongly. Hence, he has held that the goods imported are liable for confiscation. Apart from demanding duty and interest, he has imposed penalties under Section 114(a), 112(b)(ii) on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scan and M-scan facility. Therefore, the Commissioner is right in holding that there is misdeclaration and the exemption notification would not be available to the items imported. 5. We have gone through the records of the case carefully. The following issues have to be decided :- (i) Whether the items imported have A-scan facility; (ii) If so, whether they are covered by the exemption notification, even if they have other extra features like B-scan and M-scan facility; (iii) Whether the exemption is limited to Ultrasonic Equipment used in Ophthalmology; (iv) Whether the Probes imported are entitled for exemption notification; and (v) Whether the appellants are liable to penalty under Section 114(a)/112(b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall apply to goods specified against Serial Nos. 212, 213, 214, 215, 216, 217 and 218 of the said Table on or after the 1st day of April, 2001. Explanation. - For the purposes of this notification, the rate specified in column (4) or column (5), is ad valorem rate, unless otherwise specified. Table S. No. Chapter or Heading No. or sub-heading No. Description of goods Standard rate Additional duty rate Condition No. xx xxx xxx xxx xxx xxx 323. 90 or any other Chapter The following goods, namely :- (A) Medical equipment specified In List 29; (B) Parts required for the manufacture of medical equipment at (A) above and spare parts requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he spikes indicates the strength of the echoes. This is the simplest mode. The A-mode application is mainly used for measuring the distance. That is why it has got more Ophthalmic applications to measure the thickness of cornea. The Pacchy meter is an equipment which incorporates Ultrasound Equipment for measuring thickness of corneas of the eye. There are other modes of Ultrasound scanner. They are B-mode and M-mode. The B-mode is also called brightness mode. This type of image shows all the tissues are traversed by the Ultrasound scan. The images are two-dimensional. The M-mode is a way of displaying motion. It is normally used in the Cardiology. Even though A-scan has got an important use in Ophthalmology, it has got various other applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... When the indication is like this, we have to interpret to as Ultrasound equipment with A-scan facility or Pacchy meter. In other words, if the Ultrasound equipment with A-scan facility has got applications other than Ophthalmology, we cannot deny the exemption Notification. While the earlier Notifications restricted the exemption to the equipments used in Ophthalmology, the present Notification does not do so. For example, the Notification No. 144/88, dated 27-4-88 as amended gives exemption to Sight saving equipments and their accessories and their parts. But the later Notification has excluded the words Sight saving equipments . This means the exemption is not restricted to Ultrasonic equipments having Ophthalmic applications. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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