2013 (11) TMI 1399

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..... xtended to the Thawer equipment is used for the action of making or becoming warm of the blood - The certificate placed also certified that it is used for convective warming therapy. In our considered view, the Thawer equipment for blood warming is distinct and separate from the present imported goods namely blanket contained blowers for warming of the body of the patient. Therefore, the benefit of the exemption cannot be extended - Decided against assessee. - C/47/2004 - Final Order No. 40321/2013 - Dated:- 11-7-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri Hari Radhakrishnan, Advocate For the Respondent: Shri K.S.V.V. Prasad, Jt. Commr. (AR) JUDGEMENT Per P.K. Das: The relevant facts of th .....

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..... erates the findings of the Commissioner (Appeals). He has also referred the dictionary meaning of the word thaw as mentioned in the adjudication order. He contended that the thaw equipment is used for melting frozen substance. It is also submitted that such equipments are used in the blood banks. 4. After hearing both sides and on perusal of the records, we find that Sl. No. 36 of the Table appended to Notification No. 21/2002-Cus. granted concessional rate of duty on the goods namely medical equipments (excluding Foley Balloon Catheters) and other goods specified in List 37. Sl. No. 54 of List 37 of the said Table provides Thawer Equipment for Blood Warming . The Mariam -Webster dictionary meaning of the word Thawer is under:- 1. .....

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..... hot air or blower which is used after operation of the patient for warming of the body. After operation the temperature of the patients body gets reduced. It cannot be said that blood gets frozen. The blower contained in the blanket, at the best can be used for warming of the body. The certificate placed by the learned Advocate is also certified that it is used for convective warming therapy. In our considered view, the Thawer equipment for blood warming is distinct and separate from the present imported goods namely blanket contained blowers for warming of the body of the patient. Therefore, the benefit of the exemption cannot be extended. 6. In view of the above discussions, we do not find any reason to interfere with the order of the .....

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