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2024 (2) TMI 1269 - AT - CustomsImported goods declared as “Sonalleve MR HIFU KIT'' - MRI System accessories - classified them under 90181300 - claiming concessional rate of Basic Customs Duty at 5% as per serial no.357B (ii) of Customs Notification No. 021/2012- Cus and CVD at nil rate in terms of serial no. 59(i) of Central Excise Notification No.6/2006 - differential duty demand confirmed along with interest - whether the Sonalleve MR HIFU KIT are accessories to MRI machine - HELD THAT:- In the case of Commissioner of Customs, Chennai Vs. Indian Surgicals [2009 (8) TMI 280 - CESTAT, CHENNAI], the question considered was whether cardiac stents can be considered as accessories of cardiac catheters so as to be eligible for exemption under Notification 17/2001-Cus. The Tribunal observed that stents are used in cardiac catheters and are mounted and placed after dilation of blood vessels. They are essential for cardiac catheter treatment through the process of angioplasty. Without implanting the stent with help of catheters, the treatment cannot be completed. The Tribunal held that the stent are accessories to cardiac catheters. After understanding the function of the impugned goods and following the decisions above we hold that the Sonalleve HIFU KIT classified under CTH 9018 13 00 is an accessory to MRI. The goods are eligible for benefit of Notification of 21/2002-Cus at Sl.No.357B (ii) and benefit of Notification of 6/2006 – CE at Sl. No. 59 (i). Allegation raised in the Show Cause Notice is that the appellant has wrongly availed benefit of Notification 21/2002 Cus at serial no. 357B (ii) in regard to BCD. There is no mention of wrong availment of CVD under Notification No.6/2006. However, the impugned order has denied the exemption of CVD available @ serial no. 59 (i) of Central Excise Notification No. 6/2006. The argument of the Learned Counsel that the impugned order has travelled beyond the scope of the Show Cause Notice is not without substance. The confirmation of the differential duty which has not been proposed in the Show Cause Notice cannot be sustained. For this reason also the demand of differential duty cannot sustain. In the result, the impugned order set aside. The appeal is allowed with consequential relief. The Miscellaneous application is disposed.
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