9911796707
TMI Blog2001 (11) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 11/97-Cus., dated 1-3-97, vide Sl. No. 210, List No. 22, Sl. No. 64 and supplied to M/s. Manipal Heart Foundation, Manipal Hospital, Bangalore. Subsequently, on or around 15-4-98, they imported the impugned goods viz., GEMNET DCR 2000, at the Air Cargo Complex, Bangalore. It is stated that it could not be imported with the main equipment due to volume and logistic difficulties. They filed Bill of Entry No. 25256, dated 15-4-98, and claimed that 'GEMNET DCR 2000' is an "accessory" to the main equipment viz., 'Cardiovascular Angiography Systems with Digital Subtraction Angiography' falling under Heading No. 90.33 of the Customs Tariff Act, 1975 read with Notification No. 11/97-Cus., dated 1-3-97 (List No. 210, List No. 22, Sl. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment i.e., angiography system. The appellants have not put forth even an iota of evidence wherein in the catalogue or leaflet it has been shown that it is an accessory to the said equipment. Further, even the photo copy of the certificate submitted from M/s. Ramaiah Institute of Cardiology, dt. 23-5-98 does not state with any factual evidence that GEMNET DCR 2000 is an accessory to the medical equipment i.e., angiography system. A reading of Para 2 of the certificate also clearly reveals that this is an independent D.P. equipment to review and analyse the images required immediately after the procedure and to access the treatment afterwards. The observation in the last para is just a passing observation and not a certificate with any eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssory of. 2. It consists of hardware, i.e. Automatic data Processing Units and Storage Units that are 'off-the-shelf' and capable of independent functions of their own. Using appropriate software it can be adapted for various including medical uses. They cannot in any way be termed accessories of any other equipment. The importers have said that the Angiography system (Cath-Lab) cannot function without the GEMNET. They claim that it is essential for the storage of digital images and for the elimination of cine film. The discussion would therefore not be complete without an examination of the main equipment i.e. the Angiography system. I have gone in detail into the Product Data of the Angiography system produced by the importer. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter examining Chapter Note 5(E) to Chapter 84, he has concluded that that Chapter Note along with Chapter Note 75(A) to Chapter 84 undoubtedly classified the item under CTH 84.71 and Note 5(E) would not be applicable, since the imported goods do not perform any specific function other than data processing. The appellant on the other hand has strongly urged that the catalogue as well as the other literature produced clearly shows that (i) The GEMNET DCR 2000 is not an "off the shelf" item and it has been specifically manufactured for use as accessory for the GE Cardiovascular Angiography Systems with Digital Subtraction Angiography. (ii) GEMNET DCR 2000 cannot be used for any other applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Europe signed by one Bradley Fox, Global Cardiac Product Manager, addressed to the Commissioner of Customs, Bangalore, certifying as "we hereby certify that the recently supplied GEMNET DCR 2000 system cannot function on its own as an automatic data processing machine - the reason being that the system is so designed that the data (medical images) have to be inputed from a Cardiac and Vascular Angiography system with DSA through a DICOM link". In view of this particular certification from the supplier of the goods, it is imperative that the goods should be examined by an expert as no such examination has been got conducted. This should be done to find out whether the imported entity can function independently, as an automatic data processi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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