9911796707
TMI Blog2006 (2) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K.S. Bhat, SDR, for the Revenue. [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against Order-in-Original 47/2001, dated 17-11-2001 passed by the Commissioner of Customs, Chennai Airport. 2. The appellants imported Cardiac Vascular Angiography System including Digital Angiography and claimed benefit of exemption Notification No. 17/2001-Cus., dated 1-3-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dra Kumar learned Advocate appeared for the appellants and Shri K.S. Bhat learned SDR for the Revenue. 3. The learned advocate took us through the entries in the relevant notification. In terms of the Notification, the accessories of cardio vascular angiography system are entitled for the benefit of the said exemption notification. He urged that the adjudicating authority has not properly gone t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is an accessory of Angioscope on the ground that the Angioscope will become a useless instrument unless the films it takes are studies by medical experts concerned. Hence it was submitted that the Angiography system would be practically useless without the microlab. It is essential to monitor the haemodynamic status of the patients while conducting the Angiography. That the Microlab is undoubted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds of the case carefully. The main item imported by the appellants is known as cardiac vascular angiography system including digital angiography. Coronory Angiography is non-invasive procedure in the diagnosis and treatment of heart diseases. Catheters (tubes of specific shape and size) are inserted into various chambers of the heart and its blood vessels and pressures are measured. During the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lab reveals that the same is used while performing the procedures of catheterization. Therefore, we do not have any doubt in holding that the equipment is used in conjunction with cardio-vascular angiography system for monitoring the various haemodynamic parameters. In these circumstances we hold that the microlab is an accessory of the cardiovascular angiography system and is entitled for the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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