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TMI Blog2024 (2) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... essential for cardiac catheter treatment through the process of angioplasty. Without implanting the stent with help of catheters, the treatment cannot be completed. The Tribunal held that the stent are accessories to cardiac catheters. After understanding the function of the impugned goods and following the decisions above we hold that the Sonalleve HIFU KIT classified under CTH 9018 13 00 is an accessory to MRI. The goods are eligible for benefit of Notification of 21/2002-Cus at Sl.No.357B (ii) and benefit of Notification of 6/2006 CE at Sl. No. 59 (i). Allegation raised in the Show Cause Notice is that the appellant has wrongly availed benefit of Notification 21/2002 Cus at serial no. 357B (ii) in regard to BCD. There is no mention of wrong availment of CVD under Notification No.6/2006. However, the impugned order has denied the exemption of CVD available @ serial no. 59 (i) of Central Excise Notification No. 6/2006. The argument of the Learned Counsel that the impugned order has travelled beyond the scope of the Show Cause Notice is not without substance. The confirmation of the differential duty which has not been proposed in the Show Cause Notice cannot be sustained. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commercial Officer, 1990 (11) TMI 144 Supreme Court. 2.1 The department has taken the view that the subject goods are not accessories and therefore are not eligible for the benefit under serial no.357B (ii) of Notification 021/2002 Cus. The Learned Counsel explained that the subject goods the Sonalleve MR HIFU, are used as a special transducer to focus a beam of ultrasound waves to the fibroid located within the body. The focused ultrasound waves generate high temperature within smaller area. The temperature when maintained for sufficient period of time results in the ablation of the fibroids. The therapy procedure guided by Magnetic Resonance Imaging (MRI) with real time feedback helps in the focused ablation of the target location. The real time feedback loop ensures that adequate heating takes place, treating every bit of tissue that has been targeted and volumetric ablation (a Philips proprietary technology) helps treat larger volumes efficiently and adequately. The above activity performed by Sonalleve MR HIFU equipment is a specialized medical intervention. 2.2 Even though it is linked with MRI machine, it works only with Philips MRI machines. The Sonalleve MR HI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having not disputed by department, it is not open for the department to deny the benefit of exemption to CVD alleging that the goods are not accessories to MRI machine. To support this contention the Learned Counsel relied on para 4.3 of the decision of the Tribunal in the case of Motherson Sumi Electric Wire Vs. CC (I), Nhava Sheva, Final Order No. A/85972/2022 (CESTAT, Mumbai). The decision of the Tribunal in the case of Lallbhai Amichand Ltd., Vs. CCE, Mumbai II, 2018 (362) ELT 359 (Tri.-Mumbai) was also relied. 2.6 The Learned Counsel submitted that the demand confirmed cannot sustain for the reason that the Show Cause Notice is cryptic and does not contain the details of the allegations. It is pointed out by the Learned Counsel that the allegation in the SCN is wrong availment of benefit of Notification No 21/2002 at Sl. No. 357B (ii) as accessories . The said allegation is too vague and does not specify as to why the department alleges that the subject goods are not accessories. Further, the decision in the case of CCE BAN VS. Brindavan 2007 (6) (TMT) 4 SC was relied by the Learned Counsel to argue that the Show Cause Notice is the foundation on which the department h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correctly denied and the confirmation of duty is legal and proper. The Learned AR prayed that the appeal may be dismissed. 4. Heard both sides. 5. The issue to be decided is whether the Sonalleve MR HIFU KIT are accessories to MRI machine and whether eligible for the exemption from duty as per Notification. 5.1 At the outset it has to be stated that the appellant has classified the goods under CTI 90181300. The said heading applies to Magnetic Resonance Imaging apparatus (MRI). The relevant Chapter Heading is reproduced as under. Tariff item Description of goods Unit Rate of duty Standard Preferential Areas 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight- testing instruments Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters) 9018 11 00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject goods cannot function without MRI machine. The conclusion of the original authority that the subject goods are standalone equipment is factually incorrect. In the case of Manipal Academy of Higher Education Vs. Commr. of Cus. Chennai 2005 (190) ELT 113 (Tri. Bang) supra the issue considered was whether path speed work station which is a computer based system for storing and assessing images developed in MRI systems can be held to be an accessory of MRI machine. The facts of the case are that the appellants imported first shipment of MRI system vide Bill of Entry 259838 dated 11.02.2000. The description in the Bill of Entry as well as in the invoice was partial shipment of GE Signa Profile MRI System . In the second shipment also, the declaration was partial shipment of GE Signa Profile MRI System . Even though in the first shipment, the entire MRI System was imported, the appellants declared the second shipment also as MRI System. Actually, on examination, it was found to be Path Speed Work Station which consists of a Computer system. In view of this clear cut misdeclaration, the longer period was invoked to the extent of ordering for confiscation and imposing penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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