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TMI Blog2005 (5) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs. 20,00,000/- on the appellants. He has also imposed a penalty of Rs. 20,00,000/- on M/s. Wipro GE Medical Systems, Bangalore under Section 112 (a)/(b) of the Customs Act, 1962. The appellants have strongly challenged the findings of the Adjudicating authority. 2.Shri B.V. Kumar, learned Advocate appeared for the appellants and Smt. Shobha L. Chary, learned JCDR appeared for the Revenue. 3.The learned Advocate said that the goods were sold on High Seas Sales Contract by M/s. Wipro GE Medical Systems Ltd., Bangalore to the appellants vide High Seas Sales Agreement dated 30-12-1999. The goods were declared as partial shipment of GE 0.2T Signa Profile Magnetic Resonance Imaging System (hereinafter referred to as the 'MRI System'). However on examination, the goods were found to be 'Path Speed Work Station' which in the opinion of the Revenue was not entitled for the exemption Notification. The learned Advocate explained the functioning of the system and said that it can be used in conjunction with MRI system for storing and retrieval of MRI images. It definitely enhances the working of MRI system and it can be considered as an 'accessory' of the MRI syst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned JCDR urged the following points :- The appellants imported first shipment of the MRI system vide Bill of Entry 259838, dated 11-2-2000. 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 is applicable to the extent confiscation and penalties are justified. The learned JCDR urged that the impugned goods are nothing but "Picture Archiving and Communication System". This enables the pictures taken in either MRI or X-ray or Ultra scan to be stored and later retrieved for various purpose. This 'Path Speed Work Station' itself is a stand alone system and by no stretch of imagination be called as an accessory of MRI system. This has nothing to do with MRI in the sense that it does not enhance the functioning of MRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quipment can have an accessory which is costlier than the system itself. (Para 21 of the impugned Order-in-Original). In order to decide the issue, one should understand the function of the impugned goods. Similar goods are in the use of TATA Memorial Hospital, Mumbai. The appellants have produced a document dated 30-12-2003 from the Medical Superintendent, TATA Memorial Hospital, Mumbai. In the above document, the use of the equipment is outlined. We are giving the following extract from the letter :- "Tata Memorial Hospital is a tertiary care centre for Cancer. Evaluation of Cancer requires comparing of images accrued over a period of time for proper diagnosis and treatment. It has been our experience that manual storage of radiographs are cumbersome, time consuming for retrieval and is associated with the radiographs being spoilt thereby negating the very purpose of archiving. It was in this context that Tata Memorial Hospital explored the possibility of archiving images on an electronic format. Numerous options were explored and it was finally decided to procure the Picture Archival and Communication System (PACS) from Wipro GE since they were first to market the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit because they will no longer need to bring their x-rays to their physicians. For those situations where films are still needed, the hospital will have the ability to print images. The George Washington University Hospital is excited to provide clinicians and patients with a including a filmless picture archiving communication system that will significantly improve patient care." In the literature relating to the impugned goods, the following advantages of the system have been given :- (1) Improves the productivity of CT and MR scanner. (2) Decreases operational costs through film related savings. (3) Promotes high speed, seamless access to everything from images and demographics to reports through a universal worklist. Great strides have been made in diagnosis of various diseases. Medical imaging has played a great role in clinical diagnosis. According to the Dictionary of Scientific and Technical McGraw-Hill, the term 'medical imaging' means - The production of visual representations of body parts, tissues or organs, for use in clinical diagnosis; encompasses x-ray methods, magnetic resonance imaging, single-photon-emission and positron-emis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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