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TMI Blog2005 (6) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ment (A-scan/Pacchy meter) (List No. 29 at Sl. No. 4). The appellants submit that the equipments imported are 'Probes Ultrasonic Equipment'. The Ultrasound Scanners which would be manufactured by the appellants are having features of A-scan, B-scan and M-scan. The Revenue denied the benefit of the exemption on the ground that according to the Notification, only 'probe' meant for manufacture scanner having A-scan facility is entitled for exemption as the same is specifically mentioned. Since the scanner manufactured by the appellants is having B-scan M-scan facilities in addition to A-scan facility, the exemption Notification is not applicable in respect of 'Medical Probes' imported by them. Hence the lower authority has denied the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Advocate referred to the Tariff Advise given by the Conference of Commissioners of Customs held in 1996, at Chennai, clarifying that if Ultrasound Scanners had features of B-scan and M-scan in addition to A-scan, the benefit of exemption should not be denied. The above Tariff Advice has been completely ignored by the learned Commissioner (Appeals). The Circulars issued by the Department are not advisory in character but binding on the Central Excise and Customs officers. (iv) The learned Advocate relied on the following judicial citations :- (a) UOI Ors. v. Tata Iron Steel Co. Ltd. - 1977 (1) E.L.T. (J 61) (b) Kerala State Electronics Dev. Corp. Ltd. v. CC - 2002 (147) E.L.T. 1274 (T)] (c) Kar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gued that the exemption is limited only to 'Probes' which are used in the scanners having A-scan facility. The exemption Notification_should be interpreted strictly since in these cases the Medical Probes are used in the manufacture of Ultrasound scanners having B-scan and M-scan facilities. He urged the Bench to uphold the orders of the lower authority. 5. We have gone through the rival contentions. The appellants imported Medical Probes for manufacture of Ultrasound scanners. They claimed benefit of exemption Notification No. 16/2000 under Sl. No. 322 which is reproduced below :- S. No. Chapter or head-ing No. or sub-heading No. Description of goods Standard rate Additional duty rate Condition No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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