2002 (5) TMI 96

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ommissioner (Appeals). Appellants made import of the following items : (i) Bard Duo Recording System (ii) Micropace Stimulator Model EPD 320 (iii) R.F. Generator Model EPT 1000P and claimed the benefit of Notification No. 17/01-Cus., dated 1-3-2001 as accessories of Cardiac Vascular Angiography System including Digital Substraction Angiography (CVAS). The Commissioner of Cust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S, New Delhi. The contention of the appellants is that this opinion was given at the request of the customs authorities and it was specifically mentioned in the technical opinion that the goods, in question, are accessories of the CVAS. The contention of the appellants is that this technical opinion was not relied upon by the adjudicating authority and without any cogent reason and without any tec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... AS. 6. Heard both sides. 7. The appellants made import of the medical equipments and claimed the benefit of Notification No. 17/01-Cus. The relevant portion of the notification is reproduced below : "348 90 or any other Chapter The following goods Nil -- (A) Medical equipment (excluding Foley Baloon Catheters) and other goods, specified in L .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt's tachycerdia in the treatment of the threatening arrhythmia with the help of Cardiac Vascular Angiography System including DSA. (c) R.F. Generator Model EPT 1000P This is an equipment for generating radio frequency energy to ablate/burn tissues causing blockade in the cardiac system detected during Angiography procedure/study through Cardiac Vascular Angiography System including DSA." 9. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... handa, Prof. Head, Deptt. of Cardiology, AIIMS, New Delhi, specifically mentioned that the goods, in question, are accessories of the CVAS. The Revenue has not produced any technical opinion/literature in support of their claim that the goods, in question, are not accessories of CVAS. In view of the technical opinion, specifically given by the Prof. Head, Deptt. of Cardiology, AIIMS, New Delhi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X