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TMI Blog2018 (12) TMI 1791X X X X Extracts X X X X X X X X Extracts X X X X ..... 009/Medical Devices Rules, 2017, it is pertinent to mention that the appellants have not issued a show cause notice prior to adjudication. Auto Hematology Analyzer - Semi-Automatic Chemistry Analyzer - HELD THAT:- The Learned Counsel for appellants been at pains to give a detailed description of the goods imported by producing the literature as well as pictures of the goods imported. The relevant Rules under Medical Devices Rules, 2017 has come into effect only on 1-1-2018 - the allegation that the appellants have not obtained certificate under the said Rules in respect of Auto Hematology Analyzer and Semi-Automatic Chemistry Analyzer cannot sustain as the imports are prior to this date. The confiscation and penalties imposed on these g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments. It cannot be equated with LED Television and the confiscation of this item alleging requirement of BIS certification is incorrect. The confiscation of the goods as well as the redemption fine and penalties imposed cannot sustain - appeal allowed - decided in favor of appellant. - C/42135/2018-SM - Final Order No. 43064/2018 - Dated:- 7-12-2018 - Ms. Sulekha Beevi C.S., Member (J) Ms. S. Sridevi, Advocate, for the Appellant. Shri L. Nanda Kumar, AC (AR), for the Respondent. ORDER The appellants filed bill of entry dated 24-8-2017 for import of medical instruments etc. On examination of the cargo, it was found by the Customs department that out of 53 items imported, the following five items require ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the same on payment of ₹ 50,000/- under Section 125 of the Customs Act, 1962 and ordered to re-export the goods at the cost of importer within one month of receipt of the order and imposed penalty of ₹ 25,000/- under Section 112(a) of the Act ibid. Aggrieved by such order, the appellants filed appeal before the Commissioner (Appeals), who upheld the same. Hence this appeal. 3. On behalf of the appellants, Learned Counsel Ms. S. Sridevi submitted that out of the 53 items imported only five items were not released by the Customs authorities alleging want of certificate/registration under BIS Act/Legal Metrology Act, 2009/Medical Devices Rules, 2017. With regard to Auto Hematology Analyzer and Semi-Automatic Chemistry Analyz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained BIS certificate/registration for this items is incorrect. 5. With regard to Sl. No. 4 in the table, which is Digital Forehead Thermometer, the allegation is that the appellants have not obtained certificate under Legal Metrology Act, 2009 as well as under BIS. She furnished details of the Schedule-1 of the Import Policy and argued that such condition applies only to Clinical Thermometers. The appellants have imported Digital Forehead Thermometer. Clinical Thermometers are of two types. Solid Stem type and Enclosed-Scale type. Such Clinical Thermometers are covered under the compliance of BIS norms, whereas, Digital Forehead Thermometer is not covered by such norms or Import Policy. 6. With regard to Picture Display, the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for appellants been at pains to give a detailed description of the goods imported by producing the literature as well as pictures of the goods imported. The relevant Rules under Medical Devices Rules, 2017 has come into effect only on 1-1-2018. Therefore, the allegation that the appellants have not obtained certificate under the said Rules in respect of Auto Hematology Analyzer and Semi-Automatic Chemistry Analyzer cannot sustain as the imports are prior to this date. The confiscation and penalties imposed on these goods are set aside. 11. The item in Sl. No. 3 shown in above table is LED Lights. The Learned Counsel has produced the literature showing the details of such items. The Self-Ballasted LED Lamps which come under BIS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Picture Display imported by the appellants are not covered in Sl. No. 39. The goods covered in Sl. No. 39 are Plasma/LCD/LED Television. Merely because the Digital Display is in the nature of LED/LCD, the department has alleged that these goods require certification under BIS. The goods are nothing but vertical touch screen LED Display Panel, which is programmable for customer requirements. It cannot be equated with LED Television and the confiscation of this item alleging requirement of BIS certification is incorrect. 14. From the discussions made above, I am of the view that the confiscation of the goods as well as the redemption fine and penalties imposed cannot sustain and requires to be set aside, which I hereby do. The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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