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TMI Blog2007 (10) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.C. Sankhla, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President (For the Bench)]. Heard both the sides. The applicant filed these applications for waiver of pre-deposit of duty of Rs. 3,47,63,531/- and penalties. The applicant M/s. Escorts Heart Institute and Research Center made import of medical equipment and declared the same as IS 1000 fibre optic endoscope surgi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he surgery is done through fibre optic endoscope. The applicant had relied upon the decision of Boston Scientific International B.V. v. CC, Chennai reported in 2003 (151) E.L.T. 192 (Tri-Del) to submit that in this case the Tribunal held that stents used with endoscopes are entitled for the benefit of Notification which provides exemption to the accessories of endoscope. The applicant also submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the document in which the supplier of the system described the system as da vinci coronary artery bypass system is only done at the direction of the applicants, which is evident from the letter written by Shri J. Mitra indenting agent to the supplier. It is also submitted by the Revenue that this surgical system is having surgical console, surgical arm cart and insite vision system. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002 which grants exemption to fibre optic endoscope. The contention of the applicant is that imported machine is an fibre optic endoscope. We have gone through the product literature and other evidence on record. As per the product literature the machine in question is the da vinci Surgical system which consists of various items. No doubt, endoscope is one of the part of the whole system as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scopic system but a composite surgical system in which endoscope is part of the system only. The benefit of notification which is fibre optical endoscope is not available to the whole of the surgical system. No financial hardship has been pleaded before us. In these circumstances, we find that it is not a fit case for wavier of duty. Applicant M/s. Escorts Heart Institute and Research Centre is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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