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2013 (11) TMI 1399 - AT - CustomsDenial of benefit under Notification No. 21/2002-Cus - Classification under Heading 3005 9090 and 8414 5920 of the Customs Tariff Act, 1975 - Assessee claimed the goods are thawer equipment for blood warming and eligible for exemption from duty under Sl. No. 363 A & B - Held that:- Sl. No. 36 of the Table appended to Notification No. 21/2002-Cus. granted concessional rate of duty on the goods namely medical equipments (excluding Foley Balloon Catheters) and other goods specified in List 37. Sl. No. 54 of List 37 of the said Table provides ‘Thawer Equipment for Blood Warming’ - exemption is extended to the Thawer equipment is used for the action of making or becoming warm of the blood - The certificate placed also certified that it is used for convective warming therapy. In our considered view, the Thawer equipment for blood warming is distinct and separate from the present imported goods namely blanket contained blowers for warming of the body of the patient. Therefore, the benefit of the exemption cannot be extended - Decided against assessee.
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