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2009 (8) TMI 280 - CESTAT, CHENNAIRevenue objects to the extension of the benefit of Notification No. 17/2001-Cus., dt. 1-3-01 to “Cardiac Stents” imported by the respondents on the ground that they are not accessories of “Cardiac Catheters” as claimed by the importers - The imported stents are used to dilate or expand a blocked portion of coronary vessels supplying blood to the heart. The stents remain implanted in the blood vessels while the catheters are removed. It is for this reason that the Revenue contends that stents cannot be treated as accessories of ‘Cardiac Catheters’. - We find that stents are used in conjunction with cardiac catheters and they are mounted and placed after dilation of blood vessels; they are essential for cardiac catheter treatment through the process of angioplasty. Without implanting of the stents with help of catheters, the treatment is not completed and, therefore, stents are definitely to be treated as accessories and not otherwise - In the case of Boston Scientific International B.V. v. CC, Chennai, the Tribunal has accepted that stent being essential for treatment function of endoscope, have to be treated as accessories and the benefit of Notification No. 17/2001 is available - In the light of the above, we accept the claim of the importers of eligibility to the benefit of Notification
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