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1998 (6) TMI 258 - AT - Customs

Issues:
Eligibility of imported Volumetric Infusion Pump for exemption under Notification No. 65/88-Cus.

Analysis:
1. The appeal concerns the eligibility of the imported Volumetric Infusion Pump for exemption under Notification No. 65/88-Cus. The Assistant Collector of Customs initially denied the benefit, stating that the pump was not compatible with administering anti-cancer drugs as specified in the notification. However, the Collector of Customs (Appeals) overturned this decision, declaring the pump eligible for the concessional duty rate.

2. The hearing on the matter revealed that the respondents did not attend any sessions, prompting the tribunal to proceed with the case based on the Departmental representative's arguments. The representative argued that the pump was multipurpose and not solely intended for anti-cancer drug infusion, contrary to the notification's specific requirement.

3. Upon examination of the evidence, it was found that the Volumetric Infusion Pump was indeed compatible with various specific I.V. sets, including anti-cancer drug administration. The tribunal noted that the pump's specifications, such as flow rate range and infused volume, aligned with characteristics suitable for slow infusion of drugs, supporting its eligibility for the exemption.

4. The Collector of Customs (Appeals) detailed in their order that the pump's compatibility with any specific I.V. set should not disqualify it from the exemption. They emphasized that as long as the pump met the basic criterion of being a small portable pump for slow infusion of anti-cancer drugs, it should qualify for the benefit. The tribunal agreed with this analysis, highlighting the pump's microprocessor technology and infusion capabilities as evidence of its eligibility.

5. The appellate authority's decision to allow the Volumetric Infusion Pump to be cleared under the concessional duty rate of Exemption Notification No. 65/88-Cus. was upheld by the tribunal. They found no flaws in the reasoning provided by the appellate authority and concluded that the pump met the criteria outlined in the notification for exemption eligibility.

6. Considering all relevant facts and arguments presented, the tribunal determined that there was no basis to overturn the Collector of Customs (Appeals) decision. As a result, the appeal filed by the Revenue was deemed meritless and subsequently rejected.

This comprehensive analysis highlights the key points and legal interpretations involved in the judgment regarding the eligibility of the imported Volumetric Infusion Pump for exemption under the specified notification.

 

 

 

 

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