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TMI Blog2013 (3) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... of central venous pressure, apart from providing a route for delivery of caustic or critical medications, nutrition and feeding and cardiac pacing. Typically, CVCs are inserted at four main sites (a) Internal Jugular Vein; (b) Subelavian Vein (c) Femoral Vein (d) Brachial vein, all of which provide access to and have nexus with the heart. - entry is inclusive in nature and it covers various types of catheters. - No reason to interfere with the impugned order - Decided against Revenue. - C/381/2012-Mum - Final Order No. A/916/2013-WZB/C-I(CSTB) - Dated:- 25-3-2013 - Shri Ashok Jindal, Member (J) and S.K. Gaule, Member (T) Shri M.S. Reddy, Dy. Commissioner (AR), for the Appellant. Shri Aqeel Sheerazi with Ms. Sweta Rajan, Advocates, for the Respondent. ORDER Revenue is in appeal against the order passed by the Commissioner of Customs (Import), Mumbai, whereby the Ld. Commissioner has dropped the proceedings against the respondents. 2. Briefly stated facts of the case are that the respondents filed 3 Bills of Entry for the import of Central Venous Catheters (CVC). The respondents claimed benefit under Notification 21/2002, dated 1-3-2002. DRI, Mumbai Zonal Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered under the entry at Sl. No. 33 of list 37 read with Sl. No. 363(A) of the Notification No. 21/2002, dated 1-3-2002. After the receipt of report from DGHS, proceedings were initiated and show cause notice was issued against the respondent for denying the benefit of the Notification and for confiscation of the goods imported and there was a proposal for penal action against the respondent and various other persons. The respondent requested for cross-examination of the expert from DGHS who had given certificate regarding Cardiac Catheters and they submitted write-ups of all the 5 items of catheters along with the book Quick Guide to Central Venous Access . The respondents also produced reference from various medical authorities regarding the use of the cardiac catheters. Since the expert from DGHS did not turn up for cross-examination despite repeated requests, the ld. Commissioner, after relying on the literature submitted by the respondents dropped the proceedings initiated against the respondents. Hence the appeal. 3. The contention of the department is that the ld. Commissioner totally disregarded the opinion of the DGHS only because the expert who opined 4 out 5 catheter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry to the earlier DGHS letter, issued in 1988, which specifically classifies the products in question as Cardiac Catheters and is based on the opinion of unidentified experts, cross-examination of whom is a pre-requisite, for according any evidentiary value to the said letter. The products imported by the Noticee are Cardiac Catheters, which fact is evidenced by the letters issued by various medical professionals as also the letter dated 5th February, 1988 issued by the DGHS itself. While granting concessional rate of Customs Duty to cardiac catheters, the Notification employs the expression various types of catheters including which clearly seeks to include within its purview, all types of catheters and sets out illustrations in relation thereto. Accordingly, the Notification cannot be interpreted to have a restrictive/exhaustive ambit, as has been sought to be done by the SCN. Similar products imported by competitors are classified under CTH 9018 39 20 for the purposes of levy of Customs Duty and have been enjoying the concessional rate of duty in terms of the Notification. While relying upon statement(s) of the CHA, the SCN itself records that the respondent had, at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department s grievance is that the ld. Commissioner has based his findings on the trade parlance but does not mention how it was found in trade parlance they are understood as cardiac catheters, whereas none of the catalogue, booklets and brouchers defined the catheters as cardiac catheters. Further, the CHA in his statement stated that the word cardiac in the brackets after the description was added on the direction of the Director of the respondent. 5.3 We find that the ld. Commissioner in para 42 found as under:- I find that the Noticee has also given reference from various medical authorities regarding use of catheters imported by them. However, on the same analogy as I have disregarded the view of the DGHS I also do not consider these opinions given by the Noticee are catheters and they are used for monitoring the cardiac functions. As per their functioning the catheters are inserted in one of the central veins near the heart and are advanced into the superior vena cava, stopping above the junction of the right atrium and the superior vena cava. The function of these catheters is primarily to check central venous pressure measurement. Single and triple lums help in bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S. No. 2 of Table at para 10 of the Show Cause Notice). The Ventex Central Venous Catheters are indicated for use in patients requiring administration of solutions, blood sampling and central venous pressure monitoring. They are introduced by vein puncture of the internal jugular or subelavian vein. Under continuous pressure monitoring and fluoroscopy if desired, these catheters can be gently advanced into the superior vena cava, stopping above the junction of the right atrium and the superior vena cava. Presep CV Oximetry Catheter (S. No. 3 of Table at para 10 of the Show Cause Notice). The Presep Central Venous Oximetry Catheter is a non-balloon catheter that provides the means for infusion of solutions, measuring central venous pressure, and taking blood samples through the distal lumen (terminates at the catheter tip), the proximal lumen (terminates 7 cm proximal to the tip) and the medical lumen (terminates 5 cm proximal to the tip). The Presep catheter also provides the means for continuously monitoring central venous oxygen saturation in the superior vena cava. The Presep catheter is coated with an antimicrobial heparin coating. Presep catheters are indicated for hemodyn ..... 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