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TMI Blog2017 (3) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... saving equipment viz. Intravenous Cannulae and tubing for long term use (Infusion Solution Administration Sets)” satisfy the condition of exemption. In absence of discharge of burden of proof by the appellant, there is no scope to consider its claim of exemption - appeal dismissed - decided against appellant. - C/187/2006 - 42463/2016 - Dated:- 15-12-2016 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri J.C. Patel, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent Per D.N. Panda Appellant has made written representation dated 14.10.2016 stating that he has undergone surgery and is not in a position to travel to Chennai and argue the case. Request was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it to the exemption granted by the said notification. 5. The issue which was before learned Commissioner (Appeals) being to examine whether the goods are covered under Sl. Nos. 19, 42 or 44 of Part B of the Notification, he thoroughly examined the same. He considered as to whether judgment in the Writ Petition No. 1141/1989 and W.P. No. 720/1989 was on the similar facts, He observed that goods not being available being the import of 1988, documents on record were the only material to decide the issue. He was of the view that the decisions relied on by the appellant were not applicable since the goods were different from the goods imported. 6. Learned Appellate Authority made an elaborate discussion about the goods in question in pages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harness with bypass and waste bags. 7.2 When the appellant first claimed the goods under Sl. No. 19; learned Appellate Authority recorded as under: The appellants have first claimed exemption under Sl. No. 19, as intravenous cannulae and tubing for long term use I observe from the copy of the bill of entry and invoice available on record that although in the bill of entry the appellants have mentioned the term Intravenous cannulae and tubing for long term use prominently, and infusion solution administration sets only in parentheses, in the invoice only the term Pediatric infusion solution administration sets or Solution set Pediatric is mentioned and no mention is made anywhere that the goods are capable of long term use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er apparatus. The appellants have also unwittingly given the game away by declaring the term i intravenous cannulae and tubing' in the bill of entry. The description appears to fit 'drip' infusion sets, but when intravenous cannulae are imported with the tubing and other apparatus as a set, they would no longer be eligible for the notification benefit under sl. No.42 ibid. This view has been brought out in the case of Saberwal Surgicals Vs CCE Coimbatore, [2000 (117) ELT 400 (Tri.)], where the Hon'ble court has clarified that only scalp vein sets could be given benefit of the notification, that these have a short narrow tubing, to which a metal needle (cannula) finely coated with Teflon is attached, and it has a 'but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Solution Administration Sets) . The Entries 14,42 and 44 of Part B to the notification deals with the goods as stated herein before. The lifesaving equipment that was imported is totally out of scope of either entry 19, 42 or 44 of Part B to the notification for the reason that there was no set of equipment intended to enjoy the exemption. Learned Commissioner (Appeals) having analysed the issue threadbare as stated above he inferred that the goods imported vide Bill of Entry No. 32673 dated 21.6.1988 was Lifesaving Equipment viz. Infusion Solution Administration Sets and the goods came under Bill of Entry No. 05/083 dated 30.9.1988 being Lifesaving equipment viz. Intravenous Cannulae and tubing for long term use (Infusion Solu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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