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2018 (12) TMI 1791 - CESTAT CHENNAIConfiscation of 5 items out of imported consignment - Auto Hematology Analyzer -Semi-Automatic Chemistry Analyzer - LED Surgical Light - Digital Forehead Thermometer - Picture Display - non-compliance of requirements contained in BIS/Legal Metrology Act, 2009/Medical Devices Rules, 2017 - HELD THAT:- The description of the goods as per bill of entry dated 24-8-2017 shows 53 items out of which major part of the items are Medical Equipments. The five items, which are shown in the table above have been [detained] by Customs officers alleging non-fulfilment of conditions of BIS/Legal Metrology Act, 2009/Medical Devices Rules, 2017, it is pertinent to mention that the appellants have not issued a show cause notice prior to adjudication. Auto Hematology Analyzer - Semi-Automatic Chemistry Analyzer - HELD THAT:- The Learned Counsel for appellants been at pains to give a detailed description of the goods imported by producing the literature as well as pictures of the goods imported. The relevant Rules under Medical Devices Rules, 2017 has come into effect only on 1-1-2018 - the allegation that the appellants have not obtained certificate under the said Rules in respect of Auto Hematology Analyzer and Semi-Automatic Chemistry Analyzer cannot sustain as the imports are prior to this date. The confiscation and penalties imposed on these goods are set aside. LED Lights - HELD THAT:- The goods are in the nature of lights used in hospitals/operation theatres. It can be easily inferred that such lights are Shadowless Lights, LED Operating Lamps. The specification of the goods have been also furnished by Learned Counsel for the appellants. Therefore, the allegation that these items require compliance under Compulsory Registration Order of BIS is incorrect. Digital Forehead Thermometer - HELD THAT:- As per Import Policy, Clinical Thermometer requires certificate under BIS/Legal Metrology Act, 2009. Clinical Thermometer is of two types and is different from Digital Forehead Thermometer. As per the Clinical Thermometers (Quality Control) Order, 2001, dated 9-11-2001, the restrictions are applicable only to Clinical Thermometer, which are in the nature of Solid Stem Type and Enclosed-Scale Type. It does not cover Digital Forehead Thermometer. Therefore, confiscation of these goods alleging violation of the said Acts cannot sustain. Picture Display - HELD THAT:- From the BIS Compulsory Registration Order Schedule, it is seen that Picture Display imported by the appellants are not covered in Sl. No. 39. The goods covered in Sl. No. 39 are Plasma/LCD/LED Television. Merely because the Digital Display is in the nature of LED/LCD, the department has alleged that these goods require certification under BIS. The goods are nothing but vertical touch screen LED Display Panel, which is programmable for customer requirements. It cannot be equated with LED Television and the confiscation of this item alleging requirement of BIS certification is incorrect. The confiscation of the goods as well as the redemption fine and penalties imposed cannot sustain - appeal allowed - decided in favor of appellant.
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