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2013 (3) TMI 609 - AT - CustomsBenefit under Notification 21/2002, dated 1-3-2002 - Mideclaration of goods - held that:- Expert of the DGHS did not turn up for cross- examination - Admittedly the department’s grievance is that the ld. Commissioner has based his findings on the trade parlance but does not mention how it was found in trade parlance they are understood as cardiac catheters, whereas none of the catalogue, booklets and brouchers defined the catheters as cardiac catheters. Further, the CHA in his statement stated that the word “cardiac” in the brackets after the description was added on the direction of the Director of the respondent. - Central Venous Catheters (CVCs) have also been certified by various medical professional. CVCs, by definition, are catheters whose tip resides in the central circulation i.e. it is inserted into one of the central veins viz, the superior or inferior vena cava, which two veins return blood into the right atrium and have the largest blood flow of any veins in the body. Central venous catheterization allows measurement of central venous pressure, apart from providing a route for delivery of caustic or critical medications, nutrition and feeding and cardiac pacing. Typically, CVCs are inserted at four main sites (a) Internal Jugular Vein; (b) Subelavian Vein (c) Femoral Vein (d) Brachial vein, all of which provide access to and have nexus with the heart. - entry is inclusive in nature and it covers various types of catheters. - No reason to interfere with the impugned order - Decided against Revenue.
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