2016 (12) TMI 133

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..... any logical reason, the decision stated by the respondent does not have the character of precedent. Therefore, that shall not govern our decision today for which we accept the submission of Revenue and allow its appeal - benefit of notification denied - appeal allowed - decided in favor of appellant-Revenue. - C/392/2005 - FINAL ORDER No. 41563/2016 - Dated:- 22-9-2016 - Shri D.N. Panda, Judi .....

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..... Cus dated 1.3.2001 to catheters but not to the stents. A plain interpretation of the terms of Notification No. 17/2001 suggests that various types of catheters including balloon, tipped, double luman and PTCA catheters, balloon dialation catheters etc., are only exempt from payment of duty of customs but not the stents. Whenever legislature intends to grant exemption to specific goods, they spec .....

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..... ty and granted the benefit of Notification No. 17/2001-Cus dated 01.03.2001. That decision was rendered following the decision in the Indian Surgicals (supra). In that case, there was also no logical reason stated why stents should be understood as catheters. To render decision therein Tribunal again relied on the decision in the case of Boston Scientific International B.V. Vs. Commissioner - .....

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