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2019 (2) TMI 502 - AT - CustomsConcessional rate of duty - import of hospital equipment “Gas Manifold System” - benefit of N/N/. 21/2002-CUS dated 01.03.2002 - It is his submission that the accessories of this system which they have imported through air cargo complex, Hyderabad also fall under the same category and are eligible for exemption notification - Held that:- A plain reading of the exemption notification does not require the chapter heading of the accessories to be the same as that of main equipment or even the accessories to fall under Chapter 90. They could fall under any chapter of the Customs Tariff and still be eligible for exemption under the notification. Coming to the second contention that the accessories were imported separately and not with the main equipment, this is a factual position and is not in dispute. There is nothing in this notification which requires the accessories or spare parts to be imported along with the main equipment only to claim the benefit of this notification. Such an interpretation of the first appellate authority is not supported by the wording of the exemption notification. Since, these two are the only points of dispute, it can be held that the assessee is eligible for exemption notification in respect of the accessories imported by them. Appeal allowed - decided in favor of appellant.
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