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2016 (2) TMI 356 - AT - CustomsImport of medical equipment - exemption benefit of Customs Notification No.21/2002 under List 37 of S.No.363A of the Table vide Item No.82 and CE Notification No.6/2002 at Sl.No.267A. - M2A Capsule Endoscopy Given Diagnostic System (Wireless Endoscopy) - Held that:- Item No.82 of List 37 at Sl.No.363 of the Table appended to Notification No.21/2002-Customs covers both "Fibreoptic Flexible Oesophago Gastroscope" and also "Video Oesophago Gastroscope". The equipment which is imported by the respondent is fully automatic (wireless) used for gastro endoscopy from mouth to intestine. As per the technical definition "Gastro Intestinal Video Endoscope", it is nothing but Gastroscope using Video technology. The present equipment is based on wireless capsule and which covers not only throat but also entire gastro intestinal tract. - Benefit of exemption allowed.
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