2006 (12) TMI 322

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..... : P.G. Chacko, Member (J)]. The short question arising for consideration in this case is whether the plastic tubings of medical grade in running length can be treated as accessory of oxygenator (a medical equipment). The respondents had imported PVC tubing, declared as arterial venous tubing on spools, and had filed a Bill of Entry claiming the benefit of Notification No. 16/2000- Cus. dat .....

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..... as such accessory after being cut to requisite lengths. Hence, according to learned SDR, the benefit of the Notification was not admissible to the respondents. On the other hand, the authorized representative of the respondents claimed support from the Tribunal s decision in Olympic Pharmacare Pvt. Ltd. v. Commissioner [2001 (134) E.L.T. 696 (Tri.-Del.)], wherein ventilator tubing in running leng .....

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..... e cut out and used as accessory to medical equipments. It was not the intention of the Central Government, in the above Notification, to deny exemption to importers of these medical tubings on the ground stated by the original authority. We also find that the respondent s claim is well supported by the Tribunal s decision in the case of Olympic Pharmacare Pvt. Ltd. (supra). 4. The Revenue s appe .....

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