2008 (4) TMI 89

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..... Shri B.K. Singh, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - This is an appeal against the order of Commissioner (Appeals) dated 18-2-2005. 2. Heard both sides. 3. The facts of the case, in brief, are as follows. The Appellant imported Digital Blood Pressure Monitors and filed Bill of Entry No. 323430 dated 13-6-2002 declaring the goods as "Tonometer Digital Blood Pressure Monitor"; they declared the value as Rs. 2,73,740/; they claimed the benefit of Notification No. 21/02, Sl. No. 94A (List 8C, Sl. No. 72) available to "Tonometer". The goods were examined under first check and were found to be "Digital Blood Pressure Monitor" and not "Tonometer". The Original Authority held that Tonom .....

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..... ration as has been held in the impugned order. There is no difference between description of goods in the Invoice and the Bill of Entry. 5.3 The Tonometer as mentioned at Entry 72 in the List 8C under the heading of other Medical Equipment, is clearly intended to cover Tonometers for uses in the field other than Ophthalmic. If the intention of the Authorities was to create an entry for other type of Ophthalmic Tonometers in the List 8 apart from those mentioned at Item 6 under List 38 i.e. (Schiotz/Applanation/Pneumo), it would have been certainly not mentioned under heading (C) Other Medical Equipment, as there existed a separate heading in the List 8 for Ophthalmic Equipment i.e. (B) Ophthalmic Equipment under which Tonometer could ha .....

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..... ot been shown that blood pres sure monitors are known as tonometer. Such a claim is contrary to the under standing in common parlance. Further, the invoice of the supplier and the catalogue of the manufacturer of the imported goods describe the goods only as "digital blood pressure monitor". Under these circumstances their claim that what they imported was tonometer and their furnishing a different description in the bills of entry as 'tonometer digital blood pressure' is clearly unjustified. The reliance placed on definitions given in different dictionaries on tonometer cannot be given credence over looking specific description in the invoice and the catalogue of the manufacturer. There can be widely varying meanings to the same word in di .....

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