9911796707
TMI Blog2008 (4) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 Tonometer was an instrument for measuring intraocular pressure and that Blood Pressure Monitor was not within the purview of the term "Tonometer"; he denied the benefit of aforesaid notification; ordered for confiscation of imported goods under Section 111(m) for intentionally mis-declaring the description of the goods to wrongly claim the benefit of the aforesaid notification and gave an option to redeem t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 have been mentioned. 5.4 That as per the settled Rules of Interpretation, if there is a specific category mentioned for a particular type of goods then it cannot be taken to be covered under the general category and doing so would be against the intention of the legislature/authority and the rules. 5.5 In other words, blood pressure monitors are also a type of tonometer. Their claim as tonometer and consequent cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dictionaries and a particular meaning has to taken with reference to the context. Therefore, the decision of the Commissioner (Appeals) in upholding the denial of the benefit of the notification is justified. In view of the mis-declaration confiscation is also justified. Penalties are also warranted. However, considering the value of import, duty sought to be evaded some leniency can be shown in matters relating to redemption f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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