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TMI Blog2018 (8) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... pieces of spinal instrument(needle) of top brand from Medical Net International, Malaysia valued at U.S. dollar 54,600 CIR (Rs. 22,11,300) and filed the Bill of Entry No. 410608 dated 20/05/2008 for the clearance thereof claiming the benefit of exemption under Notification No. 21/2000/CUS Sl. No 370 and 6/2006 CE, Sl. 68 (list 41). The Adjudicating Authority adjudicated the case after following the due process of law and denied the claim made by the appellant for availment of aforestated exemption notification on the ground that these are available only for the assistive devises, rehabilitation(aid), and other goods for the disabled persons, as in the instant case the goods imported are spinal needle in bulk for use of patients in spinal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d patients and joint replacement and spinal needles and implants including bone cements" 1. "Instruments and implants for severely physically handicapped patients 2. "Joint replacements 3. "spinal needles 4. "implants including bone cements" * It is pertinent to note here that the first items is instruments and implants for severely physically handicapped patients i.e., such instruments and implants which are for exclusive use of patients who are severely physically handicapped. The other items need not necessarily be for the severely physically handicapped. Had the law makers had the intention to include the all items for use of severely physically handicapped the, in that even, the words, "severely handicapped patients" would have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained in the impugned order and submits that the impugned order has discussed in the detail as to how and why the benefit of these two notifications are not available to the appellant. He submits that the impugned order is sustainable in the eyes of law and required to be upheld. 5. We have heard the parties and peruse the appeal record. 6. The issue before us is to decide the availability of benefit under notification claimed by the appellant for the duty free import of the imported consignment of spinal needle. This issue is no longer res-integra in view of the following judgments; 7. Commissioner of Central Excise Coimbatore Vs. Saberwal Surgical Pvt Ltd.- 2000/117 ELT/400(Tribunal) and Becton Dickinson India Pvt Ltd vs. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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