TMI Blog1999 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... restricted goods being consumer items attracting the provisions of Para 156 of EXIM Policy, 1992-97. 2. Shri B.N. Chattopadhyay, ld. Consultant appearing on behalf of the appellants, submits that there is no dispute on the classification of the goods under Heading 9019.10 of the Customs Tariff Act. The said heading covers optical photographic, cinematographic, measuring checking precision, medical or surgical instruments and apparatus, parts and accessories thereof. There is no doubt that the goods mentioned under the said heading are medical instruments and apparatus. As such, the goods in question should also be considered as medical instruments and allowed to be imported under OGL. The samples of the said goods have also been produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also adopts the reasoning of the authorities below. He further argued that the fact of the goods having been classified under Heading 9019.10 under the Customs Tariff Act will not make any difference inasmuch as the provisions contained in ITC (HS) classifications of Exports and Imports items published on 25-3-1996 and Mechano Therapy appliances/apparatus, classifiable under Heading No. 9019.10 have been placed Restricted category requiring a specific licence for their import. Merely because the goods have been classified under Chapter 90 of Customs Tariff Act, the same can be held to be freely importable inasmuch as the same are medical equipment. 4. I have considered the submissions of both the sides. I find that the Additional Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vement of the muscles can be effected by the normal physical exercise as well. In fact, the leaflet itself states that it solves lack of daily exercise, thereby indicating that this massager or health oxygen equipment as declared is substitute for daily exercise. The fact that the equipment helps to maintain nerve, relieve asthma, bronchitic pain etc. is no different from the result of any other exercise that can be undertaken by a person having these physical disorder. It is also not correct to say that the equipment cannot be used by a person who does not suffer from the dealt disorder. The very nature of the goods clearly indicates that like any physical exercise, this equipment can also be used by a normal person. Further, the importer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therapies in different fields. In that context the utility of yogs, acupressure, acupuncture, etc. has been discussed. These facts by themselves do not indicate or prove that a vibrator massager is a medical equipment." 5. I fully agree with the above observations made by the Additional Collector of Customs. Physical demonstration made by the appellants in fact supports the above views of the Department that the equipments in question are nothing but general purpose exerciser and can be used by even a healthy person to improve his state of health. Accordingly, I hold that the health oxygen equipment and portable multi-functional massager is nothing but general purposes, health equipment and exerciser. Accordingly, the same can not be co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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