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TMI Blog2019 (7) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... not only Bill of entry, accessories attached to D.C. Defibrillators clearly reveal that the said machinery was imported for internal use for which exemption notification is rightly applicable - we refrained ourselves from discussing on the issue pertaining to applicability of extended period on the ground of mis-declaration etc. and legality of order of Commissioner (Appeals) dropping redemption fine. Appeal disposed off. - C/199 & 248 /2009 - A/86058-86059/2019 - Dated:- 23-1-2019 - MR. C J MATHEW, MEMBER (TECHNICAL) AND DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Shri Atul Sharma, Asst. Commissioner, Authorised Representative for Appellant. Shri J.H. Motwani, Advocate for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 111 (m) and penalty under section 114A and or 112(a) of the said Act. Matter was adjudicated upon and the duty demand, interest, penalty as well as confiscation of the goods were confirmed. Importer appellant preferred appeal before the Commissioner of Customs (Appeals) Mumbai-III who also confirmed duty demand, interest etc. but set aside redemption fine and set aside fine imposed against vice President of the importer company Mr. Badrinath Sirsi. Importer is before us challenging the confirmation order and Department is before us challenging chopping of redemption fine only against the importer. 3. We have heard submissions of Learned Counsel and learned DR in respect of their appeals and objections to the appeals. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed with its accessories called paddle, the same can be considered as D.C. Defibrillators meant for internal use. One of the Bills of Entery dated 22-3-2002 contains description of goods as PD1400 D.C. Defibrillators for internal use with pace makers with standard accessories and rest of Bills of Entry indicates those are PD1400 D.C. Defibrillators with std. accessories. Common knowledge obtained from the literature of D.C. Defibrillators indicates that main accessories of such units are paddles. Therefore paddles if used in D.C. Defibrillators which is required to correct irregular heartbeats in more critical and emergency situation had to be regarded as D.C. Defibrillators for internal use. But on closed scrutiny of the Order-In-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he very fact that paddles were imported along with it as it is necessary accessory, when put to use, the imported goods can be put in the category of the internal D.C. Defibrillators for which exemption notification is applicable. Learned AR for respondent Department, who is also appellant in the connected appeal placed his reliance in BPL case and argued strenuously that only by using a device during open heart surgery to instil electrical shock are not D.C. Defibrillators of the category of internal use device. In this connection, we are tempted to reproduce para 16 of the said judgment to bring clarity to our finding given above. It is nto disputed by the appellant that their Defibrillators are primarily meant for externa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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