9911796707
TMI Blog2007 (8) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... t namely, Endoscopic Camera. The above equipment was cleared on payment of Customs duty. However, the appellant challenged the decision of the Departmental authorities. When the issue reached CEGAT, it was remanded to the Original Authority vide Final Order No. 762/2002 dated 14-6- 2002 with a direction to consider the plea of the appellant for examining the benefit under 51. No. 47 of Notification No. 138/88 dated 18-4-1988 which was not considered by the lower authorities. Consequently, the Deputy Commissioner of Customs examined the issue and passed the Order-in-Original No. 117/2004 (DC) dated 17-8-2004. In terms of the CEGAT remand order, the Deputy Commissioner examined the issue to decide the eligibility of the Endoscopic camera impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly Dr. H. T. Gangal is an authority in the field in his own right, secondly, he has obtained various opinions from recognized experts who have all supported him that along with the camera the PCN operating set becomes complete; thirdly, Dr. Gangal continues to work and fight for a noble cause, running Arogya Medical Trust in the Municipal Market Building, PB Road, Hosur, Hubli; fourthly, the camera is being used by him to assist in the research work, teach the surgery students and carryout efficient and quick laparoscopy surgery procedures for the good and benefit of the poor masses; Fifthly, the said operating set along with camera had been provided to him free of charge and for medical research. However, despite all this I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order under such circumstances cannot be a speaking order. (b) There is no added information available to the department or the DGHS office apart from the technical information to both by the appellant. This should have been relied on to allow the benefit. (c) The learned Commissioner of Customs (Appeals) has rightly pointed that the DGHS office has not stated the chances of misuse of the camera, hinting the request of the appellant is valid to be adjudicated in his favour. (d) The learned Commissioner of Customs (Appeals) while expressing doubts as to why the clarification based on, the appellant's information is not issued by the DGHS office, we have carried valid meaning if only he had concluded in appellant's favour. (e) The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y stones with continuos irrigation and suction with ultrasonic lithorite, etc. Operating set for Percutenous Nephrastomy and Percutenous removal of kidney stones with continuos irrigation and suction with ultrasonic lithorite. In order to extend the benefit of Notification, the impugned item should be a part of the operating set mentioned in the Notification. Who is to decide such a highly technical issue? It appears that the appellants represented to the Hon'ble Minister for Health and Family Welfare for extending the benefit of exemption to the impugned item. It is on record that the following clarification has been issued to the appellants - "F. No. Z. 36011/21/91-MG DIRECTORATE GENERAL OF HEALTH SERVICES MG. SECTION ….. Nirman Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Sl. Mo. 22A of Schedule B of Notification No. 208/81. The appellant made efforts by taking up the matter again for a favourable consideration. However, the DGHS in his letter dated 11-12-98 has rejected the appellant's request saying that no further representation in the matter will be entertained; When this is the factual position, it would be very difficult nay impossible for the Revenue authorities to ignore the clarification of the DGHS and to extend the benefit. Extending the benefit of exemption Notification to a particular item is a policy matter and the decision is taken at the highest level. The Customs authorities area part of the executive and their job is only to implement the law of the land. An officer may have strong view ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
