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2024 (1) TMI 735 - AT - CustomsBenefit of concessional rate of duty - parts and accessories of medical equipment - Sl.No. 82 of List No. 37 of the N/N. 21/02 Cus. dated 01.03.2002 and Sl. No.61(b) of N/N. 6/2006-CE dated 1.3.2006 - denial of benefit on the ground that the imported goods staplers were used for stapling the operated parts of the body after completion of endoscopic/laparoscopic surgery - HELD THAT:- The Revenue has not produced any evidence to counter the experts’ opinion and based on the experts opinion, it is very clear these are used for surgical procedures including for laparoscopy / endoscopic surgeries. As per HSN under chapter 9018 which is meant for ‘instruments and appliances for human medicine or surgery includes surgical staplers for inserting staplers to close the wounds. Whether they are eligible for the benefit of the notification as per Sl. No.363(B) as accessories of List 37 of the Notification No.21/2002-Cus.? - HELD THAT:- The expert’s opinions as recorded by the authorities clearly show that these items auto suture products are essential for Endoscopic/Laparoscopic equipment and this fact is not disputed. As rightly held by the Commissioner (Appeals), the fact that they are multifunctional units will not make them ineligible as long as they are found to be accessories for the items list at Sl. No.22/82 of List 37 and Sl. No.61(b) of Notification No.6/2006-CE dated 1.3.2006. The Revenue has not placed anything on record to disprove the same. In view of the above, there are no justification in interfering with the order of the Commissioner (Appeals). The impugned order is upheld and appeal is dismissed.
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