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2015 (8) TMI 490 - SC - CustomsImport of Ultrasound Systems, probes, and their parts and components. Exemption on specific types Commissioner apprehended that exemption under Notification of 2000 was restricted only to specific type of ultrasound system, namely, A scan and if it had additional feature, such as B scan and M scan, those were excluded by implication Tribunal vide impugned order decided that systems having additional features would not be denied exemption Held that:- if equipments can be used in multiple applications in addition to their use as Ophthalmic applications, benefit of exemption was not to be denied History of notification shows that when ultrasound equipment contained feature or mode of B scan, it was specifically so stated and exempted Specific equipments mentioned alone were to be granted exemption If equipment was one specified under exemption notification, it may be used for multiple purposes, this was not same as stating that notification itself should be read so as to extend what was "specified equipment" therein Thus, Tribunal judgments set aside and order of Commissioner upheld matter remanded back to tribunal to decide two other aspects - Decided in favour of Revenue.
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