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2014 (10) TMI 558 - CESTAT MUMBAIDenial of the benefit of duty exemption - Notification 21/2002-Cus dated 01/03/2002 - "instruments and implants for severely physically handicapped patients and joint replacements and spinal implants including bone cement. - goods on which respondent claimed the exemption are Depth gauges, Impactors, Hammers, etc. - Held that:- Exemption covers both instruments and implants. The argument of the Revenue that instruments should also be implanted does not flow from the wordings of the entry. So long as the instruments are for severely physically handicapped patients or for joint replacements or they are in the nature of spinal instruments these would be eligible for the benefit of the said exemption. Therefore, the argument of the Revenue that the instruments should also be implanted cannot be sustained in law. However, we observe that the instruments should be for severely physically handicapped patients or for joint replacements or spinal instruments. From the product literature and write-up submitted by the respondent-assessee, it is not clear that these are for ‘severely handicapped patients'. To establish this fact expert opinion is required and, therefore the respondent-assesssee should be given an opportunity to lead expert opinion on the matter so as to establish their claim for exemption. The expert opinion can be by way of affidavits of leading orthopaedic surgeons or from hospital rendering such services. - Matter remanded back - Decided in favour of Revenue.
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