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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 ..... Commissioner of Customs and Excise Delhi-III [2015 (6) TMI 335 - CESTAT NEW DELHI], where the Hon’ble Tribunal has allowed the benefit to the imported item which is quite similar to the one imported by the appellant. Appeal allowed - decided in favor of appellant. - Appeal No. C/175/2009 - F/76418/2018 - Dated:- 10-7-2018 - Mr. P.K. Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Shri P.R. Choudhary, Consultant for the appellant Shri S.N. Mitra, AC(DR) for the respondent ORDER Per: Bijay Kumar The present appeal filed against the impugned order passed by the Commissioner (Appeal), wherein he rejected the appeal of the appellant against the Order-in-Original No.KOL/CUS/AC 5(b) 2008 dated 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported spinal needle. Ld. Commissioner of Customs (Appeal) failed to observe the use of comas after the words assertive devices and rehabilitation aids and other goods for the disabled have a distinct and vital role in correct interpretation of the notification. The Ld. Commissioner has failed to appreciate that assertive devices and rehabilitation and aids and other goods for the disabled are two different classes of items having separate functional use and these items have been separately identified in the notification by use of comas . The purport of the notification is to cover: 1. Assistive devices as per List 41 2. Rehabilitation aids and other goods for the disabled as per list 41. Coming to item E-9 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em E-9 The appellant submits that alternatively, the goods are eligible to concessional duty notification 21/2002-CUS, Sl. 363 List 37 item no 35 that covers Disposable and non disposable cannula for aorta, vena. Cavae and similar vein and blood vessels and cannula for intra corporal spaces. In support the appellant relies upon the decision of the CEGAT South Zone Bench n in all matter of Commissioner of C. Ex. Coimbatore vs. Saberwal Surgicals as reported in 20 00(117) ELT 400 Tribunal and CESTAT Principle Bench New Delhi in the matter of Becton Dickinson India Pvt Ltd vs Commissioner of C. Ex. New Delhi III as reported in 2015(326) ELT 712 Tri Delhi. Further as ascertained from the import statics furnished by ZUABA various ..... X X X X Extracts X X X X X X X X Extracts X X X X
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