9911796707
TMI Blog2015 (8) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... In C.A.No. 1174 of 2006 the items imported are medical probes whereas in C.A.No. 3202 of 2006 the items imported are ultrasound systems, probes, and their parts and components. The common question that arises for decision is whether the exemption is available for Ultrasonic Equipments (A-scan/pacchy meters) to persons like the respondents who import various systems having not merely the feature of A scan, but the feature of B scan and M scan as well. By the order in original in both the cases, the Commissioner has referred to a history of various exemption Notifications dealing with the same systems. Ultimately, the exemption Notification of 2000 was held to be restricted only to a specific type of ultrasound system, namely, A scan and if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject matter of exemption in the Notification dated 1.3.2000, a foray into the history of this Notification becomes a little important. All these Notifications are made under Chapter 90 of the Customs Tariff dealing with the import of medical equipments and their parts. The earliest Notification i.e. the Notification of 27.04.1988 made under Customs Tariff 90, describes the equipment covered by it as sight saving equipment. Item 4 of the table of this Notification is a little important and reads as follows: "Ultrasonic Equipment (A scan/B scan/pacchy meter/cleaners." It is important to note that for the purposes of this Notification the ultrasonic equipment that could claim exemption under it could either be A scan or B scan or pacch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed not be sight saving equipment. It is, however, narrowed insofar as the particular equipment that is to be exempted is concerned - B scan and cleaners are now conspicuous by their absence in two Notifications of 1998 and 1999. This bring us to the Notification with which we are immediately concerned on the facts of the present appeal. The Notification dated 01.03.2000 being important for the determination of this appeal insofar as it relates to ultrasonic equipment, is set out herein below:- "Ultrasonic equipment (A scan/Pacchy meter)". It will be noticed that this Notification only continues the scheme of the provision of the last two Notifications which as we have already noticed restricts ultrasonic equipment only to A scan and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, the scope of the customs duty exemption available for equipment such as the present, even though they may be restricted to specific use in Ophthalmological equipment only, the clarification states that if such equipments can be used in multiple applications in addition to their use as Opthalmic applications, the benefit of exemption is not to be denied. This very argument found favour with the Tribunal judgment contained in C.A.No.3202/2006. We have heard learned counsel for the parties. In our judgment we feel that the Commissioner in both the appeals was correct in referring to the history contained in the Notifications issued before the relevant Notification of 01.03.2000. This history unmistakably shows that when ultrasound equipmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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